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配合我国加入世界贸易组织及新一轮会计核算制度改革的进程,财政部于2001年11月27日正式发布了《金融企业会计制度》(财会[2001]49号),并于2002年1月1日起暂在上市的金融企业实施,同时鼓励其他股份制的金融企业实施。《金融企业会计制度》的发布是我国会计界继《企业会计制度》之后的又一件大事,该制度的出台,对于规范我国金融企业会计核算行为,提高金融企业的会计信息质量,真实完整地反映金融企业的财务状况、经营成果和现金流量,防范金融风险及加强同国际金融机构的合作,迎接加入世界贸易组织后金融行业面临的挑战,具有重要意义。
In line with China’s accession to the World Trade Organization and a new round of accounting system reform process, the Ministry of Finance officially released the Accounting System for Financial Enterprises (Cai Kuai [2001] No. 49) on November 27, 2001, and in January 2002 From January 1, the listed financial enterprises will be temporarily implemented, while other joint-stock financial enterprises will be encouraged to implement. The release of “Accounting System for Financial Enterprises” is another major event in the accounting circle of our country following the “Accounting System for Business Enterprises.” The promulgation of this system is of great significance for regulating the accounting behavior of financial enterprises in our country and enhancing the quality of accounting information of financial enterprises. It is of great significance to reflect the financial status, operating results and cash flows of financial enterprises, guard against financial risks and strengthen cooperation with international financial institutions in order to meet the challenges faced by the financial sector after the accession to the World Trade Organization.