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与所有其他机构一样,央行财务报告的基本要求就是他们必须公允地呈列央行的财务状况和经营成果。一般来说,根据法律规定,央行必须编制年度财务报表,央行也希望积极透过财务报表与不同的利益关系者群体(即财务报表使用者)进行沟通。为了方便使用者的理解和分析,财务报表不应仅用国际通用语言发布,而是应该同时采用容易理解且易于横向比较的“会计语言”发布。因此,本文在对主要国外央行财务报告比较的基础上,提出了改进我国央行财务报告的可供参考的建议。
Like all other agencies, the basic requirement of the central bank’s financial report is that they must present the central bank’s financial position and operating results fairly. Generally speaking, according to the law, the central bank must prepare the annual financial statements, and the central bank also hopes to actively communicate with the different stakeholder groups (that is, the users of the financial statements) through the financial statements. For the convenience of users’ understanding and analysis, financial statements should not be published in international languages only, but should also be published in an “accounting language ” which is easy to understand and can be easily compared horizontally. Therefore, based on the comparison of the financial reports of the major foreign central banks, this paper puts forward some suggestions for improving the financial reports of the central bank in our country.