金融会计不仅是我国会计体系的一部分,更是金融管理工作的重要组成部分。它是按照会计的基本原理、基本原则和基本方法,以货币为计量单位,对金融机构的经营管理活动进行准确、完整、连续、综合的核算和监督,并对金融机构财务信息进行衡量、加工和传送的特殊的专业会计。金融愈发展,会计愈重要。金融会计的重要性,要求其对金融机构经营管理活动的核算监督及其所反映的财务信息必须准确,不允许有虚假情况,要符合客观实际。但是,金融会计 Financial accounting is not only part of our accounting system, but also an important part of financial management. It is in accordance with the basic principles of accounting, basic principles and basic methods in monetary units of measurement, the financial institutions of the management activities of accurate, complete, continuous and comprehensive accounting and supervision, and financial institutions to measure financial information, processing And send special professional accountants. The more financial development, accounting more important. The importance of financial accounting requires that its accounting supervision of financial institutions’ operation and management activities and the financial information they reflect must be accurate, falsehoods are not allowed, and they should conform to objective reality. However, financial accounting