| 我国商业银行会计改革刍议 |
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| 引用本文： | 李霁友.我国商业银行会计改革刍议[J].湖南城市学院学报,2005,26(1):23-24. |
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| 作者姓名： | 李霁友 |
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| 作者单位： | 东华大学,旭日工商管理学院会计系,上海,200051 |
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| 摘 要： | 金融会计核算应以权责发生制为基础,以现金收付制为补充,坚持稳健性原则;银行应引入作业成本会计制度,为管理决策服务,并从实务的角度考虑会计特殊性与统一性、操作性与前瞻性的协调。
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| 关 键 词： | 商业银行 会计改革 协调 |
| 文章编号： | 1672-1942(2005)01-0023-02 |
| 修稿时间： | 2004年9月7日 |
On Reform of Accounting Standards of Commercial Bank in China |
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| LI Ji-you..On Reform of Accounting Standards of Commercial Bank in China[J].Journal of Hunan City Univeristy,2005,26(1):23-24. |
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| Authors: | LI Ji-you |
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| Abstract: | Accounting of commmercial bank should be on the basis of accrual-basis accounting,but complement of cash-basis accounting. Accounting standards should insist on conservation principle.Method of operation cost accounting should be led to commmercial bank in China for decision-making.At the same time,the harmonization between particularity and entity,operating and farsightedness should be considered by the decision-maker. |
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| Keywords: | commercial bank reform of accounting standards harmonization |
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