对地方法人金融机构会计科目的调查与思考

Investigation and Consideration on Accounting Subjects of Local Legal Person Financial Institutions

会计科目是会计核算的基础,正确使用会计科目是合理组织会计核算,真实反映业务活动和财务收支的重要保证。近期,吉林省延边州人民银行开展会计科目使用情况专项调研,结果显示,部分地方法人金融机构存在会计科目使用不规范、界定模糊的问题,影响了会计核算数据的真实性、完整性、准确性。本文立足调查实践,总结面临的风险隐患,提出规范会计科目使用方面的具体建议。

Accounting subjects are the basis of accounting. Correct use of accounting subjects is an important guarantee for rational organization of accounting and true reflection of business activities and financial revenue and expenditure.Recently, the People’s Bank of Yanbian Prefecture of Jilin Province has carried out a special survey on the use of accounting subjects. The results show that some financial institutions of methodologists have problems of irregular use of accounting subjects and vague definition, which affect the authenticity, integrity and accuracy of accounting data.Based on the investigation practice, this paper summarizes the potential risks and puts forward specific suggestions on standardizing the use of accounting subjects.