The Study On Accounting System Reform Of The Commercial Bank In China

With the development of the socialist market economy and thecontinuous deepening of the reform of economic system,especially theChina's accession to the World Trade Organization (WTO),the localfinancial market will be soon opened completely. The financial industry inChina enters the important twist period. Some newly arising commercialbanks and foreign banks are entering China's financial market or will do soin the near future. Banks facing more and more vigorous competition,largeopportunity coexists with more rigorous challenge at the same time. Theaccountancy is used to normalizing commercial bank accountingcheck-work,so the research and revision to promote the combination withinternational accountancy' standard of it will play more and more importantrole in normalizing our country banking accountancy' informationpublished,increasing the operating-lever,lowering the financial risk,strengthening the competitive strength,and accelerating to connect withinternational banking practice. The main contents of this thesis consists of five sections: The first section introduces the developing of China's commercial bankaccounting system. This part of thesis points out the process of thecommercial bank accounting system's reform , from the service forcompleting the profit plan and guaranteeing the national fund , tonormalizing commercial bank accounting check-behavior, reflecting thefinancial state and economic result truly and completely , increasingaccountancy's information quantity published and property quantity andagainsting the financial risk. The part of thesis points out macroscopicbackground in domestic and abroad that the 2001 Commercial EnterpriseAccounting System is established,too. This part makes contrast in theaspects of the scope applying , the check principle and the primarycheck-contents in detail with 1993's system. 3许立民:我国商业银行会计制度改革研究 The second section is about the problems and reasons in commercialbank accounting system. In this part the problems and reasons incommercial bank accounting check system is discussed in detail, pointingout that these problems is the hindrance in the process of keeping in linewith international banking practice, restricting further development ofChina's banking industry. The third section, by researching the western commercial bankaccounting system, its check ways and current focus of attention, points outthat the establishment of new system draw lessons from the westerncommercial bank advanced practice, and that after the accession to theWTO the reform of commercial bank accounting system should adopt theadvanced experience of banks abroad. The fourth section is about the reformation way of thinking with targetin our country commercial bank accounting system. The fifth section is about the reformation contents with measure studyin our country commercial bank accounting system. This part will resolvesome questions which the state-owned commercial bank is perplexed by onthe certain degree,strengthen the competitive strength,and realize keepingon the development itself.