中央银行财务报告制定思考——基于主要国家中央银行财务报告比较研究

Reflections on the Development of Central Bank Financial Reports: A Comparative Study on the Central Bank's Financial Reports of Major Countries

中央银行财务报表的基本要求是必须公允地列出中央银行的财务状况和经营成果,同时通过公允的财务报表,中央银行可以从财务角度与不同群体沟通货币政策执行情况。而在当前全球经济一体化和各国普遍采用《国际财务报告准则》(IFRS)的情况下,顺应会计准则国际趋同、中央银行会计标准国际趋同趋势,是当前我国中央银行会计标准改革的必然选择。依托主要国家中央银行网站2017年公布的2016年财务报告,重点对于这些国家中央银行财务报告编制原则、提高财务报告透明度等做法进行研究分析,在比较我国央行相关数据披露现状基础上,对建立和完善我国央行财务报告提出相关政策建议。

LIU Hui; The basic requirement of the central bank＇s financial reports is must fairly listed the central bank＇s financial status and operating results. At the same time, through fair financial report, the central bank could communicate monetary policies with different groups from a financial point of view. At a time of a globalizing economy and the spread of International Financial Reporting Standards（IFRS）, it＇s the inevitable choice for the reform of PBC accounting standards,to inform the international convergence of accounting standards and the trend of international convergence of the central bank accounting standards. This article relies on the 2016 financial report published by the major national central bank websites in 2017, focusing on analysis of the principles for the preparation of financial reports by central banks in these countries, the improvement of the transparency of financial reports,and comparing the status of central bank data disclosure in China, then put forward relevant policy recommendations on the PBC＇s financial report.