中央银行会计标准重塑——基于国内外会计准则趋同背景下的思考

Central Bank Accounting Standards-Based on the Background of Domestic and International Accounting Standards Convergence

中国人民银行作为我国的中央银行,担负着制定和执行货币政策、维护金融稳定、提供金融服务等职责。公众对中央银行的会计信息愈来愈关注,而准确的会计信息需要科学的会计标准的规范。政府会计准则出台后,建立与国内外会计准则相适应的央行会计标准显得尤为迫切。本文通过分析目前人民银行会计标准的主要内容及其局限性,指出我国中央银行会计标准改革的必要性,并借鉴政府会计准则的经验尝试从央行会计准则的制定导向、核算基础、计量属性等方面重塑人民银行会计标准的基本构架。

As the Central Bank of China, the people＇s Bank of China is responsible for formulating and implementing monetary policy, maintaining financial stability and providing financial services. The public pays more and more attention to the accounting information of the central bank, and the accurate accounting information needs the scientific accounting standard. After the introduction of government accounting standards, the establishment of domestic and international accounting standards to adapt to the central bank accounting standards is particularly urgent. This article through the analysis of the main content of the people＇s Bank of accounting standards and its limitations, and points out the necessity of the reform of accounting standards from the Central Bank of China, and from the government accounting standards from the basic framework of accounting standards to experience aspects of central bank accounting standards, accounting measurement attribute oriented basis, remodeling of the people＇s Bank of china.