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《陕西金融》1997年第1期刊载王志龙、安晓燕同志文章《对再贴现业务会计处理的改进意见》,我认为文中观点有值得商榷之处,试述如下: (一)该文观点有二处失误:其一在于认为办理再贴现业务时,现行会计处理用“存放中央银行款项”与“贴现”科目转销,而实际上贴现贷款并未收回,因此造成了会计记载及统计数字失实,并为商业银行倒逼中央银行(扩大基础货币供应量)埋下伏笔;其二在于认为再贴现得到的资金应改为记入“向中央银行借款”科目,会计分录为: 借:存放中央银行款项 利息支出 贷:向中央银行借款………再贴现。 (二)之所以认为其失误,理由是:(1)对商业银行来说,办理了再贴现业务,即已实现了债权债务转移,将债权转移给中央银行,原贴现贷款就不再存在收回问题。或者说,商业银行在向中央银行再贴现后就已经收回了原来它向企业贷放出去的资金。(2)再贴现业务不通过贴现科目,而通过“向中央银行借款”核算反而会造成会计核算失实和其他问题。一是虚增商业银行资产总额。因为对商业银行来说再贴现只是资产形式发生变化,而资产总额并未增减。如果一方面存放中央银行款项增加了,另一方面贴现资产却未相应减少,则凭空增大了商业银行资产总额。二是商业银
“Shaanxi Finance”, No. 1, 1997, published by Comrade Wang Zhilong and An Xiaoyan, “Opinions on Improvement of Accounting for Rediscounted Business”. In my opinion, the opinions in this paper are worth discussing. Two mistakes: one is that when it comes to rediscount business, the current accounting treatment with the “deposit of central bank accounts” and “discount” subjects write off, and in fact discounted loans have not been recovered, resulting in accounting records and statistics false , And paved the way for commercial banks to force the Central Bank (to expand the base money supply). The second reason is that funds that are deemed to be rediscounted should be replaced by those credited to “borrow from the Central Bank.” The accounting entry is: By: Central bank loan interest payments loans: borrow money from the Central Bank ......... rediscount. (B) The reason for its mistake, for the following reasons: (1) For commercial banks, rediscovered business, that has achieved the transfer of credits and debts, the creditor’s rights transferred to the Central Bank, the original discounted loans no longer exist problem. In other words, commercial banks, after rediscounting the central bank, have already recovered the funds that they had previously lent to the enterprises. (2) If the rediscovered business does not pass the discounting account, the accounting of “borrowing from the central bank” will actually result in the false accounting and other problems. First, inflated the total assets of commercial banks. Because the discount for commercial banks only changes in the form of assets, while the total assets did not increase or decrease. If on the one hand the amount deposited with the central bank increased, on the other hand, the discounted assets did not decrease correspondingly, the capital assets of commercial banks were increased by chance. Second, commercial silver