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随着金融改革的不断推进,金融制度的日益完善,混业经营也成为我国金融业在今后较长一段时间的发展趋势。本文从金融业混业经营的现状入手,在分析会计信息在降低商业银行混业经营负面效应中的作用的基础上,提出了规范我国混业经营商业银行会计信息披露的两条途径。
With the continuous advancement of financial reform and the ever-improving financial system, mixed-operation has also become a long-term development trend of China’s financial industry in the future. This article starts from the status quo of the mixed operation of the financial industry. Based on the analysis of the role of accounting information in reducing the negative effect of the mixed operation of the commercial banks, this paper puts forward two ways to standardize the disclosure of the accounting information of the commercial banks in China.