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近几年来,中国银行会计工作从会计制度、会计核算、会计组织、会计管理等方面基本上适应了业务发展的需要,并且顺应科技的发展和市场的需要,由手工劳动基本上转化为现代化的计算机操作,从邮寄联行报单转化为电子联行清算,从官商作风转化为优质服务等等,为我国经济体制、金融体制、中国银行自身的改革发展做出了应有的贡献。随着改革的深入,尤其是中国加入 WTO 后,国外银行的进入,将对中国银行业产生很大的冲击。因此,对银行会计工作的要求将越来越高,会计的职能作用也将日益凸现。
In recent years, the accounting work of the Bank of China has basically adapted to the needs of business development from the aspect of accounting system, accounting treatment, accounting organization and accounting management, etc., and has basically transformed from manual labor into a modern one according to the development of science and technology and the needs of the market. Computer operation, the transformation from postal mailing list to electronic bank settlement, the transformation from official business style to high quality service, and so on, making due contributions to China’s economic system, financial system and Bank of China’s own reform and development. With the deepening of reform, especially after China’s accession to the WTO, the entry of foreign banks will have a great impact on the banking industry in China. Therefore, the requirements for bank accounting will be higher and higher, and the function of accounting will also become increasingly prominent.