商业银行实施新财务规则及会计准则的对策研究

Countermeasures and Research on the Commercial Bank's New Financial Regulations and Accounting Standards

财政部于2006年颁布的《金融企业财务规则》和《准则》中涉及到财务、会计制度的创立和变更,必将对我国商业银行的财务管理和会计核算产生直接或间接、有利或不利的影响。因此,对新〈规则〉和〈准则〉的研究很有必要。思考应对新《规则》和《准则》制度变化,以便充分利用新《规则》和《准则》中对商业银行有利的制度,保护商业银行的合法权益,促进业务的可持续发展;同时更好地应对一些可能引起业务风险的问题,并在实践中避免和化解风险,消除制度变化的不利影响。

The Financial Regulations For Finacial Firm and Standards issued by our national financial department involve the establishment and alteration of the financial and acounting system. It will unavoidablely influence our Commercial Bank＇s financial management and accounting calculation directly or indirectly. Therefore, we need to make a research on the new Regulations and Standards; make use of the advantages of the alteration; eliminate the bad effects and avoid the risks to get the sustainable development of Commercial Bank.