随着人民银行制定和执行货币政策、维护金融稳定职能的强化,以及央行资产负债管理的加强,基于收付实现制一元结构会计要素的会计核算方式和会计报表难以满足当前人民银行会计信息披露和提高会计信息透明度的需要。本文在借鉴国内现有政府 With the PBC formulating and implementing monetary policy, strengthening the financial stability function, and enhancing the asset and liability management of the central bank, the accounting methods and accounting statements based on the cash receipts and payments to achieve the unified structure of accounting elements can hardly meet the requirements of current PBOC accounting information disclosure and Need to improve the transparency of accounting information. This article draws lessons from the existing domestic government