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近年来,我国的商业银行中的会计环境较以前发生了较大的变化,财政部针对会计核算方法、会计科目体系、核心账务系统等多个方面颁布并实施了多个会计准则,因此对传统的商业银行会计核算产生了很大影响。为切实提高商业银行在国际国内市场竞争中的核心力量,就必须促使商业银行应该尽快完善资深的内部治理工作。因此,本文将从新会计准则方面入手,围绕金融会计准则的发展史,探讨其对商业银行的影响以及我们应该积极采取的有效策略。
In recent years, the accounting environment in China’s commercial banks has changed a lot compared with the previous ones. The Ministry of Finance has promulgated and implemented a number of accounting standards for accounting methods, the accounting system and the core accounting system. Therefore, Traditional commercial bank accounting has had a significant impact. In order to effectively improve the core power of commercial banks in the international and domestic market competition, commercial banks must promptly improve the senior internal control work. Therefore, this article will start from the new accounting standards, focus on the history of financial accounting standards, explore its impact on commercial banks and we should actively take effective strategies.