商业银行中间业务收入分析与核算研究  

The Income Analysis and Accounting Research of Commercial Bank Intermediate Business

作　　者：何嘉萍[1] 

机构地区：[1]中国人民银行西安分行,陕西西安710075

出　　处：《西部金融》2012年第12期70-73,共4页West China Finance

摘　　要：本文梳理了我国商业银行中间业务2006-2011年6年来的发展情况,发现中间业务虽然发展迅速但与传统利息收入相比,不构成商业银行经营收入的主要部分。同时,结合商业银行中间业务会计核算存在的问题,提出规范其会计核算方法是实现中间业务收入良性发展的保证。The paper analyzes the development of commercial bank intermediate business from 2006 to 2011,and finds that despite of the rapid development,the intermediate business does not constitute the main part of a commercial bank business income compared with traditional interest income.At the same time,combining with the problems in commercial bank intermediate business accounting,the paper puts forward that standardizing the accounting method is the guarantee to realize the benign development of the intermediate business income.

关 键 词：商业银行 中间业务 收入分析 

分 类 号：F830.5[经济管理—金融学]