人民银行会计标准体系构建问题研究

A Study on Building of PBC Accounting Standard System

当前中国人民银行在会计方面遵循的是既不同于企业会计也不同于政府会计的特殊会计标准,未来必须对其进行改革,以适应央行会计标准国际化及央行业务市场化的需要。本文在动因分析的基础上,对构建人民银行会计标准体系的总路径及制定过程中需关注的关键问题进行了探讨。

The accounting of PBC（The People＇ s Bank of China） is different from the enterprise accounting and government accounting. It is must be reformed in order to adapt to the internationalization of central bank accounting standards and the market-oriented of central bank business in future. Based on the analysis of motives, this paper dis- cusses the overall process of building of PBC accounting standard system and the key issues needed to pay attention.