发达国家中央银行会计标准建设的借鉴与启示  

The Reference and Enlightenment of the Accounting Standard Construction of Central Banks in Developed Countries

作　　者：杨屹[1] 惠恩刚[1] 刘宗林[1] 刘小境 YANG Yi;HUI Engang;LIU Zonglin;LIU Xiaojing

机构地区：[1]中国人民银行白山市中心支行

出　　处：《吉林金融研究》2019年第3期58-61,共4页Journal of Jilin Financial Research

摘　　要：会计标准是指会计财务业务的确认、计量、记录和报告等工作必须严格遵守的规范、准则。会计标准对会计业务是全流程的规范。中国人民银行是我国的中央银行,负责制定和执行货币政策、维护金融稳定等职责,各项主要业务均涉及资金收付和资金核算,需要会计工作进行加工、处理和反映,因此,通过比较国际上发达国家的央行会计,完善人民银行会计标准十分必要。Accounting standards refer to the norms and guidelines that must be strictly observed in the verification,measurement, recording and reporting of accounting and financial services. Accounting standards are the norm for the entire process of accounting business. The People’s Bank of China is the central bank of China. It is responsible for formulating and implementing monetary policy and maintaining financial stability. All major businesses involve fund collection and payment and fund accounting. Accounting work is required for processing, processing and reflection,and fulfilling various functions of the central bank. Therefore, it is necessary to improve and improve the accounting standards of the People’s Bank of China by comparing central bank accounting in developed countries.

关 键 词：会计标准 人民银行 国际比较 

分 类 号：F832[经济管理—金融学]