国际会计准则与中国会计准则差异分析——以商业银行债券投资为例

Difference between IAS and China's Accounting Standards: Taking Commercial Banks' Bond Investment for Example.

本文以“商业银行债券投资核算”作为研究对象,进行中国与国际财务报告准则之间的差异分析。债券投资是商业银行一项重要资产,在商业银行经营管理中具有举足轻重的作用。目前国内商业银行依据《金融企业会计制度》进行的债券投资核算与国际财务报告准则中相关规定有着显著的差异。本文试图通过对我国目前实行的《金融企业会计制度》与国际财务报告准则有关债券投资规定的对比分析,提出中国商业银行债券投资核算的改革取向。

This paper compares the difference between the two standards by focusing on “bond investment accounting of commercial bank” . Bond investment is one of the important assets of commercial bank, which plays a very important role in the management of commercial bank. There are remarkable differences between relevant regulations towards accounting of bond investment on the basis of “Financial firms＇ accounting system” and International Financial Reporting Standards. The paper attempts to point out an orientation for the reform of bond investment accounting of Chinese commercial bank after comoarison.