商业银行分支机构作为金融监管末端主体,经常采用混淆统计口径、变通账务处理等“异化”方式,掩盖资产、负债及损益等重要财务数据,影响了统计数据的可比性,也给金融监管决策带来了障碍,应引起银行业监管部门的重视。一、商业银行分支机构“异化”业务财务处理的几种方式 As the end subject of financial supervision, branches of commercial banks often obscure the important financial data such as assets, liabilities and profit and loss by confusing the statistical caliber, flexible accounting and other “alienation” methods, affecting the comparability of statistics and giving financial Obstacles to regulatory decision-making should arouse the attention of banking regulatory authorities. First, the commercial banks branch “alienation ” several ways of business financial processing