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人民银行专门行使中央银行职能后,会计工作的内容发生了很大变化。重新认识人民银行会计的职能,具有很重要的现实意义。人民银行会计的职能,是根据中央银行管理金融活动的目的和要求来体现的,其具体内容是随着经济发展和金融管理的需要而变化的。它具有一般会计的共同职能,又具有反映中央银行性质的特殊职能。概括起来,有下列五个方面: 一、核算职能。人民银行会计的核算职能表现在以下几方面:(1)核算专业银行的资金往来。如对专业银行上调下拨资金的核算,对专业银行向人民银行存款的存、取现金的核算,对专业银行贷款业务和同业往来的资金清算等。(2)核算自身的经济效益。通过编制财务收支计划,确定目标利润,核算专业银行存、贷款利息收支,暂收暂付利息收支,联行利息收支,各项费用支出状况等等,准确而真实地反
After the PBC exercised the functions of the Central Bank, the content of the accounting work has undergone great changes. To re-recognize the functions of the People’s Bank of accounting, has very important practical significance. The functions of PBC accounting are based on the purpose and requirements of the Central Bank’s management of financial activities. The specific contents of the PBC’s functions vary with the needs of economic development and financial management. It has the common functions of general accounting, but also has a special function reflecting the nature of the central bank. To sum up, there are the following five aspects: First, accounting functions. The accounting functions of the People’s Bank of China are shown in the following aspects: (1) Accounting of the financial transactions of specialized banks. Such as the transfer of professional banks to allocate funds under the accounting of professional banks deposit to the People’s Bank of deposit, cash accounting, loans to professional banks and inter-bank financial transactions. (2) Accounting their own economic benefits. Through the preparation of financial revenue and expenditure plans to determine the target profit, accounting professional bank deposits, loan interest payments, temporary payments of interest income and expenditure, the Bank interest income and expenditure, the status of expenditure and so on, accurately and truly anti