论文部分内容阅读
我国加入WTO后,国有商业银行只有实现真正的商业化,才能迎接入世的机遇与挑战,国有商业银行股份制改革已迫在眉睫。作为银行业会计信息加工、处理与应用的会计核算体系的改革成功与否是整个股份制改革的前导和关键所在。笔者认为目前国有商业银行所得税计算制度存在问题从而引?
After China’s accession to the WTO, state-owned commercial banks can meet the opportunities and challenges of accession to the WTO only when they are truly commercialized. The reform of the joint-stock system of state-owned commercial banks is imminent. As the banking accounting information processing, processing and application of accounting system reform success or not is the leading and key part of the entire shareholding system reform. I believe that the current state-owned commercial bank income tax calculation system problems lead to?