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我国银行会计制度,是在高度集中的计划管理体制下发育和形成的。经济体制改革十余年来,随着新的经济、金融格局的形成,虽然会计开始进入管理领域,但全面地发挥会计在银行经营与管理中的反映、监督和促进作用,仍显不够,主要表现在三个方面:一是对会计的管理属性在认识上不统一。把会计的作用仅仅界定为对经济过程的记录,衡量会计工作质量的标准就是看“帐平钱对”,没有彻底摆脱会计是生产职能附加的传统观念的束缚,在研究安排会计工作上,没有从管理的角度去考虑,忽视了会计对银行业务管理作用的发挥,放弃
China’s bank accounting system is developed and formed under a highly centralized plan management system. In the more than ten years since the economic system reform, with the formation of a new economic and financial structure, although accounting has begun to enter the management field, it is still not enough to fully display the reflection, supervision, and promotion of accounting in bank operations and management. Performance in three aspects: First, the management of accounting attributes in the understanding is not uniform. The role of accounting is only defined as the record of the economic process. The criterion for measuring the quality of accounting work is to look at the “account for money”, without completely breaking away from the traditional concept that accounting is a supplementary function of production functions. In the study of accounting arrangements, there is no Considered from the perspective of management, ignoring the exertion of accounting on the role of banking business management and giving up