| 新会计准则在基层人民银行会计财务工作中的实践与思考 |
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| 引用本文： | 刘霞花.新会计准则在基层人民银行会计财务工作中的实践与思考[J].科技广场,2011(10):124-126. |
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| 作者姓名： | 刘霞花 |
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| 作者单位： | 中国人民银行抚州市中心支行,江西抚州,344000 |
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| 摘 要： | 2006年2月15日,财政部正式公布了由1项基本会计准则和38项具体会计准则组成的新会计准则体系,新会计准则充分借鉴国际会计准则,基本实现了与国际会计准则的实质性趋同。本文分析了新准则下基层人民银行会计财务工作面临的新形势、存在的问题,着重对会计标准现状进行论述,提出理顺中央银行货币政策传导机制,提高中央银行清算效率,改进和完善中央银行会计标准,维护金融体系稳健运行的对策建议。
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| 关 键 词： | 人民银行 会计财务 内部核算 会计准则 会计标准化 |
Practice and Consideration on the Usage of New Accounting Standards in Accounting and Financial Area of Grass-roots Level People's Bank of China |
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| Liu Xiahua.Practice and Consideration on the Usage of New Accounting Standards in Accounting and Financial Area of Grass-roots Level People's Bank of China[J].Science Mosaic,2011(10):124-126. |
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| Authors: | Liu Xiahua |
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| Institution: | Liu Xiahua(People's Bank of China Fuzhou Sub-branch,Jiangxi Fuzhou 344000) |
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| Abstract: | On the February 15,2006,the Ministry of Finance officially announced by a basic accounting principles and 38 specific accounting guidelines for the composition of the new accounting standards system,the new accounting standards to fully draw on international accounting standards,the basic realization of the substantive with the International Accounting Standards of convergence.This paper analyzes the new guidelines and problems for financial and accounting work of grassroots People's Banks of China,focusing... |
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| Keywords: | People's Bank of China Accounting and Financial Internal Accounting Accounting Standards Accounting Standardization |
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