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1996年,是实施“九五”计划的第一年。随着经济金融体制改革的深入,中央银行面临观念更新、任务艰巨的形势挑战,基层人民银行的会计工作必须切实转移到履行中央银行监督管理职能上来。一、转变观念,正确履行中央银行的职能人民银行是发行的银行、政府的银行、银行的银行和管理的银行,而其所具备的如此明确的中央银行的性质是由它在国民经济中所处的地位决定的。即:在国民经济中,人民银行是处于一国金融业的首脑和领导地位的特殊金融管理机构,不以盈利为宗旨,只为政府和金融机构服务。过去,人民银行既行使中央银行职能,又直接对工商企业和个人提供服务。《中华人民共和国中国人民银行法》的颁布实施,从法律上确立了中国人民银行的11
In 1996, it was the first year of implementing the ’95 ’plan. With the deepening economic and financial system reform, the Central Bank is faced with the situation and challenges of updating concepts and arduous tasks. The accounting work of the grassroot People’s Bank must be effectively transferred to perform the functions of supervision and management of the Central Bank. I. Changing concepts and correctly performing the functions of the Central Bank The People’s Bank of China is a bank, a government bank, a bank and a bank under its management. The nature of such a clear central bank possessed by it is determined by its role in the national economy The position of the decision. In other words, in the national economy, the PBC is a special financial management institution that holds the leading position and leading position in the financial industry of a country. It does not aim at profit but serves only the government and financial institutions. In the past, the People’s Bank not only exercised its functions as a central bank but also provided services directly to business enterprises and individuals. The promulgation and implementation of the Law of the People’s Bank of China on the People’s Bank of China established the People’s Bank of China