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| 银行会计的特点及其发展趋势 | |
| 引用本文： | 胡雪娇,刘然,郭慧萍.银行会计的特点及其发展趋势[J].大连大学学报,2011,32(6):110-114. |
| 作者姓名： | 胡雪娇 刘然 郭慧萍 |
| 作者单位： | 1. 大连大学机械工程学院,辽宁大连,116622 2. 大连大学经济管理学院,辽宁大连,116622 3. 沈阳师范大学旅游管理学院,辽宁沈阳,110034 |
| 摘 要： | 银行作为一个特殊的部门,其业务范围和社会作用与其他行业相比有明显的不同。银行会计具有较为突出的特点,可以用＂社会性＂、＂独特性＂、＂政策性＂、＂先进性＂以及业务处理与会计核算的＂同一性＂来概括。金融竞争日趋激烈,我国银行会计服务仍具有较大发展空间。 |
| 关 键 词： | 社会性 独特性 政策性 先进性 同一性 |
The Features and Trends of Bank Accounting |
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| HU Xue-jiao,LIU Ran,GUO Hui-ping.The Features and Trends of Bank Accounting[J].Journal of Dalian University,2011,32(6):110-114. | |
| Authors: | HU Xue-jiao LIU Ran GUO Hui-ping |
| Institution: | 1.Mechanical Engineering Institute,Dalian University,Dalian 116622,China;2.College of Economic Management,Dalian University,Dalian 116622,China;3.School of Tourism & Hospitality Management,Shenyang Normal University,Shenyang 110034,China) |
| Abstract: | As a special enterprise,there was signi？cant di？erence in bank business and social functions com-pared with other industries.In contrast to other enterprise accounting,there were prominent feature in bank accounting.The features of bank accounting can be described as ＂social＂,＂unique＂,＂policy＂,＂advanced＂ and ＂identity＂ between the business processes and accounting check.With the increasingly ？nancial competition,China’s banks still have large room for developing accounting services. |
| Keywords: | social unique policy advanced identity |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |