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会计综合业务系统运行后人民银行会计职能变化研究

Research on the Change of Accounting Function of People 's Bank after the Operation of Accounting Integrated Business System
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摘要 2015年12月,人民银行会计综合业务系统(以下简称新系统)正式上线,有效解决了人民银行分支机构长期以来数据来源分散、报表编制环节多等问题,提高了人民银行会计信息的时效性和准确性。该系统对于加强会计分析、反映职能,适应国际化、市场化对人民银行会计财务工作的要求带来质的飞跃,同时也为会计工作的转型带来了新的挑战。本文结合渭南地区会计管理的实际情况,分析了新系统上线对基层央行会计管理的影响,提出加强基层行会计管理的建议,以期更好的适应新形势下会计职能的转变做好准备工作。 In December 2015, the People's Bank of China's comprehensive accounting business system (hereinafter referred to as "the new system") was put on the line, effectively solving the problems such as the diversification of data sources and the preparation of statements in the branches of the People's Bank of China, and improved the timeliness of the accounting information of the People's Bank of China Sexuality and accuracy. This system has brought about a qualitative leap for strengthening the accounting analysis, refleeting the functions, adapting to the internationalization and marketization to the PBC's accounting and finance work, and at the same time, it has brought new challenges to the transformation of the accounting work. Based on the actual situation of accounting management in Weinan area, this paper analyzes the impact of the new system on the accounting management of the grassroots central bank, and puts forward suggestions on how to strengthen accounting management at grassroots level in order to better prepare for the change of accounting functions in the new situation.
作者 王磊
机构地区 西安石油大学
出处 《西部金融》 2017年第10期79-81,共3页 West China Finance
关键词 央行 会计综合业务系统 会计职能 Central Bank Accounting Integrated Business System Accounting Functions
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