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金融危机以后,我国中央银行在国际上经济金融活动的地位日趋增强,作为中央银行核心业务之一的会计业务更是起着举足轻重的作用。长期以来,我国中央银行会计业务处理方法与国外中央银行会计业务处理方法存在不同。要解决这种不同,就必须在中央银行会计业务的基础会计准则的制定上增强其与国际会计准则的趋同性。本文结合我国中央银行会计准则中存在的不足,列举发展情况相似国家的相关情况,分析我国中央银行会计业务和会计准则与国际中央银行会计业务和会计准则脱节的原因,并针对上述问题提出建议。
Since the financial crisis, the central bank of our country has become increasingly prominent in the international economic and financial activities. As one of the core businesses of the Central Bank, the accounting business plays an even more pivotal role. For a long time, there are differences between China’s central bank’s accounting business processing methods and foreign central bank accounting business processing methods. To resolve this difference, it is necessary to enhance the convergence with the IAS on the formulation of the basic accounting standards for the accounting business of the Central Bank. Based on the existing problems in the accounting standards of the Central Bank of China, this article enumerates the relative situations of similar countries, analyzes the reasons why the accounting operations and accounting standards of the Central Bank are out of step with the international central bank accounting business and accounting standards, and puts forward some suggestions according to these problems.