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银监会近日制定下发《全国农村合作金融机构会计科目及会计报表示范模本》,要求全国农村合作金融机构于2009年开始试点,2010年底前完成新企业会计准则的转轨工作。各省联社要结合本省实际情况,制定全面执行新准则工作方案,明确阶段性任务和措施,既要按照新准则进行日常核算和信息披露,又要完成信息系统升级改造和内部控制制度完善,确保各项目标实现。为此,本期刊发银监会合作金融监管部臧景范主任的署名文章,力图从政策视角阐释实施新准则的意义,解读准则的新要求,以期为农村中小金融机构实施新准则提供明晰的政策指导——
The CBRC recently formulated and issued the “Model Accounting Departments and Accounting Reports for National Rural Cooperative Financial Institutions”, requiring that the rural cooperative financial institutions across the country begin piloting in 2009 and complete the transition of new accounting standards by the end of 2010. All the provincial associations should formulate a comprehensive implementation of the new guidelines work program, clear stage tasks and measures, both in accordance with the new guidelines for routine accounting and information disclosure, but also to complete the upgrading of information systems and improve the internal control system to ensure that The goals are achieved. To this end, the issue of signed article of director Zang Jingfan Director of the CBRC’s cooperative financial supervision department tries to explain the significance of implementing the new standard from a policy perspective and interpret the new requirements of the standard, in order to provide clear policy guidance for the implementation of the new standard for rural small and medium financial institutions - -