权责发生制下银行利润变化问题的探讨河北省随州市建设银行王正新，曹俊，肖中友我国＂四家＂国有商业银行按《企业会计准则》的规定，从１９９３年７月１日起实行权责发生制核算。一年多来的实践表明：权责发生制准确反映了银行当期的资产和负债状况，能正确反映和核算费... Discussion on Bank Profit Changes under the System of Accruals According to “Accounting Standards for Business Enterprises”, the “Four” State-owned Commercial Banks in China Wang Zhengxin, Cao Jun and Xiao Zhongyou of Construction Bank of Suizhou City, Hebei Province, have been in operation since July 1, 1993 Accrual accounting system. More than a year of practice shows that: Accrual basis accurately reflects the bank’s current assets and liabilities, can correctly reflect and accounting fees ...