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新财务会计制度的执行,对我国商业银行有着十分深远的影响。目前我国的商业银行都不同程度地执行着新的财务会计制度,但因多方面的原因,在执行中遇到很多困难。那么目前,新的会计制度在商业银行的使用现状如何,我们要如何迎接挑战,解决执行过程中遇到的问题,从而提高我国商业银行的国际竞争力,将是一个我们需要长久考虑的问题。
The implementation of the new financial accounting system has a very far-reaching impact on China’s commercial banks. At present, China’s commercial banks all implement the new financial accounting system to varying degrees, but for many reasons, they encounter many difficulties in their implementation. So at present, how the new accounting system is used in commercial banks, how to meet the challenges and how to solve the problems encountered in the process of implementation so as to improve the international competitiveness of Chinese commercial banks will be a problem that we need to consider for a long time.