中国人民银行各分行、营业管理部、省会(首府)城市中心支行,深圳市中心支行,各政策性银行、国有独资商业银行、股份制商业银行:为了规范银行会计工作,中国人民银行制定了《银行会计基本规范指导意见》,现印发给你们,自2003年1月1日起实施。中国人民银行1987年制定的《全国银行统一会计基本制度(试行)》同时废止。 People’s Bank of China branches, business management department, capital city (city) branch, Shenzhen city center branch, policy banks, state-owned commercial banks, joint-stock commercial banks: In order to regulate the bank accounting work, the People’s Bank of China has formulated “ Accounting Standards Guidance ”is hereby issued to you, since January 1, 2003 come into operation. The Basic National Uniform Accounting System for Banks (Provisional) formulated by the People’s Bank of China in 1987 shall be abolished at the same time.