银行会计的特点及其发展趋势

The Features and Trends of Bank Accounting

银行作为一个特殊的部门,其业务范围和社会作用与其他行业相比有明显的不同。银行会计具有较为突出的特点,可以用"社会性"、"独特性"、"政策性"、"先进性"以及业务处理与会计核算的"同一性"来概括。金融竞争日趋激烈,我国银行会计服务仍具有较大发展空间。

As a special enterprise,there was signi？cant di？erence in bank business and social functions com-pared with other industries.In contrast to other enterprise accounting,there were prominent feature in bank accounting.The features of bank accounting can be described as ＂social＂,＂unique＂,＂policy＂,＂advanced＂ and ＂identity＂ between the business processes and accounting check.With the increasingly ？nancial competition,China’s banks still have large room for developing accounting services.