尽管从前述分析来看,商业银行对贵金属的核算和披露基本原则上相对一致,但近年来在实务处理中面对一些具体问题时却也存在一些争议和困惑。笔者认为,究其根源在于黄金在某种程度上具有商品和货币双重属性。近年来,为了满足客户日益丰富的财富管理和风险管理需求,持续获得稳定客源,为自身寻找新的利润增长点,国内商业银行普遍对贵金属业务给予了充分重视,众 Although the basic principles of accounting and disclosure of precious metals by commercial banks are relatively consistent from the foregoing analysis, there are still some controversies and puzzles in the handling of some specific problems in practical handling in recent years. The author believes that the root cause lies in the gold to a certain extent, with the dual attributes of goods and currency. In recent years, in order to satisfy customers’ ever-increasing wealth management and risk management needs, continue to secure stable customers and find new profit growth points for themselves, the domestic commercial banks generally give full attention to the precious metals business and all