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新会计准则施行至今已一年有余,在经历了一个完整的会计年度后,对新会计准则在商业银行的实施情况进行实证分析研究就更具实践意义。本文重点考察了新会计准则实施的进展情况及实施后的影响,分析了银行在新准则实施过程中的困难,探讨了新会计准则对基层监管工作的影响,提出了商业银行的对策和改进监管工作的建议。
The new accounting standards have been implemented for more than one year. After a complete accounting year, it is more practical to do empirical analysis on the implementation of new accounting standards in commercial banks. This paper examines the progress of the implementation of the new accounting standards and the impact after the implementation, analyzes the difficulties of the banks in the implementation of the new standards, discusses the impact of the new accounting standards on the supervision at the grass-roots level, puts forward the countermeasures of commercial banks and improves the supervision Work suggestion.