印度央行近十年资产负债分析及对我国的启示  

The Analysis of the Balance Sheet of the Reserve Bank of India in Recent Ten Years and Enlightenment to China

作　　者：徐媛 XU Yuan(Hanzhong Municipal Sub-branch PBC,Hanzhong Shaanxi 723000)

机构地区：[1]中国人民银行汉中市中心支行,陕西汉中723000

出　　处：《西部金融》2020年第8期42-46,共5页West China Finance

摘　　要：自2009-10年1至2018-19年,印度央行资产负债表和部分会计政策发生了大幅变化,资产负债表得以合并统一,并简化了列示项目,增设了多个价值重估账户。十年间,印度央行资产负债规模从15.53万亿卢比增长至41.03万亿卢比,增长2.82倍。本文对印度央行近十年的资产负债状况进行了分析,并提出了对我国中央银行资产负债表管理的启示。From 2009-10 to 2018-19,the Reserve bank of India’s balance sheet and some of its accounting policies have underwent significant changes.The Reserve bank of India consolidated the balance sheet,simplified the listing of items and added some revaluation accounts.In the past decade,the Reserve bank of India’s balance sheet grew from 15.53 trillion rupees to 41.03 trillion rupees,a 2.82-fold increase.This paper analyzes the balance sheet of the Reserve bank of India in recent ten years,and puts forward some enlightenment to the balance sheet management of the China.

关 键 词：印度央行 会计政策 资产负债表 

分 类 号：F231.5[经济管理—会计学]