我国商业银行会计改革刍议

On Reform of Accounting Standards of Commercial Bank in China

金融会计核算应以权责发生制为基础,以现金收付制为补充,坚持稳健性原则;银行应引入作业成本会计制度,为管理决策服务,并从实务的角度考虑会计特殊性与统一性、操作性与前瞻性的协调。

Accounting of commmercial bank should be on the basis of accrual-basis accounting,but complement of cash-basis accounting. Accounting standards should insist on conservation principle.Method of operation cost accounting should be led to commmercial bank in China for decision-making.At the same time,the harmonization between particularity and entity,operating and farsightedness should be considered by the decision-maker.