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商业银行是现代市场经济中金融体系的主体,在一国的经济运行中发挥着重要的作用。为了应对来自国内外的竞争,商业银行相继进行了股份制改造,构建规范的公司治理结构,引进先进的商业银行经营管理理念等。商业银行的逐步发展对金融教育和人才培养也提出了更深的要求,即精通理论又了解实践的复合型人才是新世纪金融类专业人才的培养目标。而《商业银行会计》教材是商业银行会计教学培养人才的基本依据,教材的不断完善势在必行。本文通过对现有教材的探讨,旨在完善《商业银行会计》教材,以适应新形势下对高素质商业银行会计人才培养的需要。
Commercial banks are the mainstay of the financial system in the modern market economy and play an important role in the economic operation of a country. In order to cope with the competition from home and abroad, commercial banks successively carried out shareholding system reform, establishing a standardized corporate governance structure and introducing advanced management concepts of commercial banks. The gradual development of commercial banks has also put forward deeper requirements on financial education and personnel training. That is, the professionals who are proficient in theory and understand practice are the training objectives of financial professionals in the new century. The “commercial bank accounting” textbook is a commercial bank accounting teaching personnel training basic basis for continuous improvement of teaching materials is imperative. Through the discussion of existing textbooks, this paper aims to perfect the teaching materials of “Commercial Bank Accounting” to meet the need of accounting talents cultivation of high quality commercial banks in the new situation.