2007年9月,中国银监会下发了《关于银行业金融机构全面执行会计准则的通知》,要求农村合作金融机构从2009年起按照新会计准则编制财务报告,具备条件的可以提前执行。2009年5月,中国银监会下发了《关于印发全国农村合作金融机构会计科目及会计报表示范模本的通知》,要求农村合作金融机构从2009年开始试点,2010年年底前完成新企业会计准 In September 2007, China Banking Regulatory Commission (CBRC) issued the Circular on the Comprehensive Implementation of Accounting Standards by Banking Financial Institutions, requiring rural cooperative financial institutions to prepare financial reports in accordance with the new accounting standards starting from 2009 and to implement them in advance if conditions permit. In May 2009, China Banking Regulatory Commission (CBRC) issued the Circular on Printing and Distributing the Accounting Models and Model Financial Statements for Rural Cooperative Financial Institutions in China, requiring rural cooperative financial institutions to start pilot projects in 2009 and complete the new corporate accounting standards by the end of 2010