新的《金融企业会计制度》自2002年1月1日起在上市金融企业实施,至今已经有两年半的时间。随着四大国有银行的股份制改造,该制度在我国金融企业将得到越来越广泛的推行。制度的落实在规范金融企业的会计核算工作,提高会计信息质量方面成效显著,同时,制度本身设计的不完善又为会计信 The new “Accounting System for Financial Enterprises” has been implemented in listed financial enterprises since January 1, 2002 and has been for two and a half years. With the reform of the shareholding system of the four state-owned banks, the system will be implemented more and more widely in China’s financial enterprises. The implementation of the system in regulating financial enterprises accounting work to improve the quality of accounting information achieved remarkable results, at the same time, the design of the system itself is not perfect accounting letter