一、实施新会计准则体系的积极作用(一)提升农发行的公信力。2005年,农发行新一届党委确立了一体两翼的业务发展思路,要求按照现代银行的先进风险管理理念打造农发行。但随着农发行业务市场化程度的加深,业务发展与风险管理、内部控制的矛盾越来越突出,在会计确认计量标 First, the implementation of the new accounting standards system, the positive role (A) to enhance the credibility of ADBC. In 2005, the new session of the Agricultural Development Bank Party committee established a business development ideas of one body and two wings, called for the development of the Agricultural Development Bank in accordance with the advanced risk management concept of modern banks. However, with the deepening of the marketization of the agricultural development bank, the contradiction between business development and risk management and internal control has become increasingly prominent. In accounting confirmation of measurement