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本文针对目前银行业金融机构资产负债表格式、内容不尽相同,信息的利用和共享存在局限的现状,尝试制作统一资产负债表格式,使各银行业金融机构资产负债表在一致性的项目分类、项目名称、项目内容的框架下实现标准化信息,提高资产负债表的利用率,为中央银行宏观审慎分析及政策制定提供科学实用的信息资讯。
This article aims at the current status of the banking financial institutions such as the forms and contents of the balance sheet, the different contents and the limitations on the use and sharing of information, attempts to make a unified balance sheet format and make the classification of the financial institutions’ balance sheets consistent in the banking industry , Project name and project content to achieve standardized information, improve the utilization of the balance sheet, and provide scientific and practical information for macro-prudential analysis and policy making of the Central Bank.