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1、重建会计制度体系,全面实现与新会计准则的对接。首先,要严格遵循新会计准则的要求,并以各商业银行的实际情况为出发点制定会计基本制度,作为制定其他会计规范的依据。其次,以会计基本制度为依据制定或修订具体会计核算办法,把新会计准则与商业银行的各项具体业务相结合。第三,补充、完善会计科目体系,制定符合新会计准则要求的会计科目和使用说明。最后,还应结合会计操作风险防范的要求,对各项业务编制会计操作手册,指导会计
1, the reconstruction of accounting system, the full realization of the new accounting standards docking. First of all, we should strictly follow the requirements of the new accounting standards and make the basic accounting system based on the actual conditions of commercial banks as the basis for formulating other accounting norms. Second, based on the basic accounting system as a basis for the development or revision of specific accounting measures, the new accounting standards and commercial banks combine the specific business. Third, to supplement and improve the accounting system, to develop accounting standards and instructions in line with the new accounting standards. Finally, we should also combine the requirements of the accounting operation risk prevention, prepare the accounting operation manuals, guidance accounting