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2006年我国财政部颁布了“新企业会计准则”和38项具体的会计准则,其中涉及银行业条款较多,银监会要求国内商业银行于2007年至2009年分批执行新的会计准则。在此背景下,本文主要探讨金融行业,特别是涉及到商业银行相关的新会计准则的主要变化,及其对我国商业银行的影响,最后提出应对策略。
In 2006, the Ministry of Finance promulgated “New Enterprise Accounting Standards ” and 38 specific accounting standards, which covered more provisions in the banking sector and the CBRC required domestic commercial banks to implement the new accounting standards in batches from 2007 to 2009. Against this background, this article mainly discusses the major changes in the financial industry, especially the new accounting standards related to commercial banks, and their impact on China’s commercial banks, and finally proposes coping strategies.