关于我国商业银行实行稳健性会计原则初探

Probe into Carrying out the Stable Accounting Principle in Commercial Bank

抵御银行业金融风险,应实行稳健性会计原则。商业银行财会工作中存在有悖于稳健性会计原则的银行虚假繁荣、效益观念淡薄、呆坏账准备金不足等方面的问题;应采取钦渠道补充分资本、完善风险补偿机制、构筑良好的金融环境等措施,促进商业银行的健康发展。

Stable accounting principle should be carried out to with stand the financial risks. In the work of commercial bank accounting exists mock prosperity that is against the stable ac-countion principle. The sense of profits is getting blunted and preparation fund is insufficient for bad debts. Measures should be taken to compensate for the fund through soft channel, better the mechanism of compensating for risks and establish favorable financial environment to promote commercial banks' development.