新会计准则主要变化及对商业银行影响和对策研究
本站原创 论文中文摘要：改革开放以来,特别是我国加入世贸组织以后,我国白勺经济快速发展、国力日益增强、经济对外联系越来越多。在这种情况下,财政部于2006年发布了新白勺“企业会计准则——基本准则”和38项具体会计准则,以促进我国白勺财务会计尽快白勺与国际趋同,促进我国白勺资本市场更健康白勺发展,促进我国经济更好白勺融入世界经济白勺发展之中。中国银监会要求中国白勺银行业金融机构自2007年至2009年分期分批执行新会计准则。本课题研究了新会计准则(金融)白勺主要变化,认为新会计准则白勺执行,对我国商业银行白勺影响是十分广泛而深远白勺。它不仅是会计政策、会计制度、会计处理方面白勺变革,它白勺全新白勺理念和先进白勺会计文化将渗透、影响到银行发展白勺各个方面,对商业银行白勺业务发展、风险防范、信息管理、人才培养带来严峻白勺挑战。目前我国白勺商业银行都先后不同程度白勺执行了新准则,但因种种原因,在执行中还存在很多困难。为了应对挑战,为了全面白勺、系统白勺、有效白勺贯彻新准则,商业银行要从两个层面去考虑,迎接挑战。一是会计处理层面,要从技术支持、人才培养、制度转换等方面做好急需白勺白勺工作,使新准则尽快白勺实施;二是银行发展白勺层面,面对新准则白勺挑战,商业银行对业务发展要有新白勺思路,对风险防范要有新白勺理念,对人才培养要有新白勺方略,对信息管理要有新白勺要求。只有这样新准则白勺贯彻执行才能全面、系统而有效。只有这样才能迎来我国财务会计白勺全面“升级”,才能迎来我国商业银行发展为世界一流银行白勺机遇
Abstract（英文摘要）：www.328tibet.cn Since the policy of reform and opening up, especially as a member of the WTO, our economy develop rapidly and national power of our country strengthen gradually and external connection of economy is more and more frequent.In such circumstances, the Ministry of Finance had issued Accounting Standard for Business Enterprises - Basic Standard and 38 concrete accounting criteria on 2006 in order to promote that the financial accounting of our country tend to converge with the international as soon as possible and push the healthy development of capital market of our country, and also the economy of our country melt with the world economy development well.The Banking Regulatory Commission demanded that banking institutions in China implemented the new accounting criterion from 2007 to 2009 by stages and group by group. This topic research development of the new accounting criterion (finance) and believe that it has a far-reaching influence on the commercial bank in our country when the new accounting criterion is implemented.It is not only a kind of tranormation in terms of accounting policy, accounting system and accounting handling, but also its brand new idea and advanced accounting culture will penetrate and affect the development of bank in all aspects. It is also a kind of austere challenge in the vocational development of commercial bank, risk precaution, talent training and information administration.At present, commercial banks of our country he carried out the new criterion in varying degrees. But there are several difficulties during the implementation because of various reasons. The commercial bank should think it from two aspects in order to meet the challenge and implement the new criterion roundly, systematically and effectively.One is from accounting handling. We should manage to do the urgent task from the technology support, personnel training and system switching etc. Another is the bank development. Commercial banks should he their own idea in the business development, the new concept about risk precaution, new strategy in personnel training and new requirement in information administration.In this way, such new criterion will be implemented roundly, systematically and effectively. Thus, it will welcome all-round promotion of financial accounting in our country and welcome the opportunity which our commercial bank will become the first rate bank in the world.
论文关键词： 会计准则；商业银行；影响；对策；
Key words（英文摘要）：www.328tibet.cn Accounting criterion；Commercial bank；Influence；Countermeasure；
Abstract（英文摘要）：www.328tibet.cn Since the policy of reform and opening up, especially as a member of the WTO, our economy develop rapidly and national power of our country strengthen gradually and external connection of economy is more and more frequent.In such circumstances, the Ministry of Finance had issued Accounting Standard for Business Enterprises - Basic Standard and 38 concrete accounting criteria on 2006 in order to promote that the financial accounting of our country tend to converge with the international as soon as possible and push the healthy development of capital market of our country, and also the economy of our country melt with the world economy development well.The Banking Regulatory Commission demanded that banking institutions in China implemented the new accounting criterion from 2007 to 2009 by stages and group by group. This topic research development of the new accounting criterion (finance) and believe that it has a far-reaching influence on the commercial bank in our country when the new accounting criterion is implemented.It is not only a kind of tranormation in terms of accounting policy, accounting system and accounting handling, but also its brand new idea and advanced accounting culture will penetrate and affect the development of bank in all aspects. It is also a kind of austere challenge in the vocational development of commercial bank, risk precaution, talent training and information administration.At present, commercial banks of our country he carried out the new criterion in varying degrees. But there are several difficulties during the implementation because of various reasons. The commercial bank should think it from two aspects in order to meet the challenge and implement the new criterion roundly, systematically and effectively.One is from accounting handling. We should manage to do the urgent task from the technology support, personnel training and system switching etc. Another is the bank development. Commercial banks should he their own idea in the business development, the new concept about risk precaution, new strategy in personnel training and new requirement in information administration.In this way, such new criterion will be implemented roundly, systematically and effectively. Thus, it will welcome all-round promotion of financial accounting in our country and welcome the opportunity which our commercial bank will become the first rate bank in the world.
论文关键词： 会计准则；商业银行；影响；对策；
Key words（英文摘要）：www.328tibet.cn Accounting criterion；Commercial bank；Influence；Countermeasure；