推进银行会计国际化的障碍与突破

Barrier and Breakthrough about Carrying Bank Accounting Internationalization

由于缺乏良好的内外部环境,我国银行会计国际化发展进程中还存在着诸多障碍。因此,一是要创造良好的内部环境,为银行会计国际化发展提供基本前提和根本保证;二是要提高我国银行业会计标准的制定质量,加快与国际惯例接轨,改善商业银行的外部环境;三是要积极培养银行所需要的精通国际会计实务、会计标准与国际经济法的高级金融人才。

Since lacking good internal and external department environment, the bank accounting internationalization of our country develops, still have a lot of obstacles in process. Therefore, first, we must create good internal environment, offer basic prerequisite and basic guarantee for it. Secondly, we must raise the established quality of the bank field accounting standard of our country, quickly conform with international usual practice, improve the external environment of commercial bank. Finally, we must train the high - grade financial talent that bank needs, and is proficient in international accounting material object and accounting standard as well as international economic law.