我国银行的会计制度,解放以后曾有过几次改革。解放初期,是沿用旧银行的会计制度,采用借贷记帐法和权责发生制。后来为了适应计划经济的需要,废权责发生制为收付实现制。基本建设由国家拨款,建成时一次付帐,以后不再计提折旧。有些尚未实现收付但已确定债权债务关系的资产,设表外科目控制,不列入资负平衡表内。文化大革命时期,又废除借贷记帐法为收付记帐法。党的十一届三中全会以后,中国银行为了适应对外业务需要,恢复了权责发生制和借贷记帐法。其他专业银行有的也部分地恢复了应收、应付计算利息和对固定资产实行摊提折旧的办法,但都不彻底。在目前实行全面金融体制改革的新形势下,银行现行的会计制度,已感到不能适应形势发展的需要,主要表现在: China’s bank accounting system, after the liberation there have been several reforms. Early liberation, is to follow the old bank accounting system, the use of debit and credit accounting and accrual basis. Later, in order to meet the needs of the planned economy, abercrombie france Capital construction by the state funding, built once paid, no future depreciation. Some assets that have not yet been paid and paid but have been determined to have a debt-liability relationship are set under the control of the table and are not included in the balance sheet. During the Cultural Revolution, they also abolished the debit and credit accounting method as the method of payment and receipt. After the Third Plenary Session of the 11th CPC Central Committee, in order to meet the needs of its foreign businesses, the Bank of China restored the system of accruals and debit and credit. Some other specialized banks also partially recovered their receivables, dealt with interest accruals and depreciated the fixed assets, but neither was complete. Under the current new situation of implementing the comprehensive financial system reform, the existing accounting system of the bank has felt that it can not meet the needs of the development of the situation. The main features are as follows: