根据银监会通知要求,城市商业银行从2008年起需按照新会计准则编制财务报告,这无疑对大多数仍在执行1993年版《金融企业会计制度》的城市商业银行提出了较大的挑战。本文从六个方面分析了实施新会计准则对城市商业银行的影响,指出了新会计准则实施的六个难点,并有针对性地提出了解决方案。 According to the requirements of CBRC notification, the city commercial banks need to prepare their financial reports in accordance with the new accounting standards from 2008, which undoubtedly poses a great challenge to most commercial banks in the city which are still implementing the 1993 edition of the Accounting System for Financial Enterprises. This article analyzes the impact of the implementation of new accounting standards on urban commercial banks from six aspects, points out six difficulties in the implementation of new accounting standards, and proposes solutions in a targeted manner.