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近年来国内外经济金融形势发生巨变,金融改革迅速推进,人民银行在我国经济、社会发展中的地位和作用越来越突出。为适应这些新形势,2012年初人民银行总行提出牢牢把握央行履职需要,加快推进会计财务工作转型的总体要求,倡导各级央行大力开展会计财务工作转型。为此,基层央行要坚决贯彻落实上级行总体部署,必须抓住机遇,与时俱进,加快推进会计财务工作转型。本文从探寻基层行会计财务工作全面转型的迫切性、可行性,转型的原则与内容,提出转型的路径选择和改进策略。
In recent years, the economic and financial conditions at home and abroad have undergone tremendous changes, and the financial reform has been rapidly advancing. The PBC has become increasingly prominent in China’s economic and social development. In order to meet these new situations, the PBOC Head Office proposed in early 2012 to firmly grasp the needs of the central bank to perform its duties, and to speed up the transformation of accounting and financial work overall requirements, advocating central bank at all levels to vigorously carry out the transformation of accounting and financial work. To this end, the grassroper central banks must resolutely implement the overall plan of the higher levels and must seize the opportunity to keep pace with the times and speed up the transformation of accounting and finance. This article explores the urgency and feasibility of the comprehensive transformation of accounting and finance at the grass-roots level, the principle and content of the transition, and proposes the path selection and improvement strategies for the transformation.