我国即将加入 WTO 和商业银行改革的不断深入,要求尽快统一商业银行内部的会计核算制度,这对促使商业银行转变经营方式,实行稳健经营,是十分必要的。首先,建立完善商业银行内部统一的会计核算制度,有利于改变商业银行会计的分散核算现状,建立集中统一的管理型会计核算体制。商业银行现行的会计制度,是1993年以来在其进行商业化变革中,伴随业务开拓和发展,边实践边制定的,就目前的执行情况看,这些制度仍缺乏统一性和系统性。银行内部因机构设置需要,将部分会计核算切块分割在相 China’s imminent accession to the WTO and the continuous deepening of the reform of commercial banks require the unification of accounting systems within commercial banks as soon as possible, which is very necessary for prompting commercial banks to change their mode of operation and implement sound management. First of all, the establishment and improvement of a unified internal accounting system for commercial banks will help to change the current situation of decentralized accounting in commercial banks and establish a centralized and unified management accounting system. The current accounting system of commercial banks has been formulated in practice in the course of commercialization and transformation since its establishment in 1993 with business development and development. Judging from the current implementation status, these systems are still lacking in uniformity and systematicness. Due to the need of institutional setting within the bank, some of the accounting entries are divided into two phases