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长期以来,银行会计工作的重点始终放在维护“三铁”信誉,提高核算质量上,从而忽视了作为特殊企业的责任会计的任务。近几年来,虽然明确了专业银行独立经济实体的性质,强调在专业银行内部进行经济核算的重要意义,但却忽视了经济核算的直接承担者责任会计的地位和作用。专业银行要真正实行企业化管理和经营,从内部管理角度来说,在成本、利润等方面,仍需进一步努力。为此,专业银行需要积极创造条件,建立一套科学、合理的责任会计体系,以促进和适应企业化管理和经营的逐步实现。
For a long time, the focus of bank accounting has always been on maintaining the credibility of the “Three Railways” and improving the quality of accounting, thus neglecting the task of accountability as a special enterprise. In recent years, although the nature of the independent economic entity of the specialized bank has been clarified and the importance of economic accounting within the specialized banks has been emphasized, the status and role of the direct accounting accountant responsible for accounting have been neglected. Professional banks should really implement the enterprise management and operation. From an internal management point of view, further efforts are still needed in terms of costs and profits. To this end, specialized banks need to actively create conditions and establish a scientific and reasonable accountability system in order to promote and adapt to the gradual realization of enterprise management and operation.