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长期以来,人民银行会计以强调对年度预算收支及其结果的受托责任为重点,其预算导向特征明显。人民银行又是一个特殊的金融机构,是国际金融市场的主要参与者之一,其宏观调控手段越来越市场化,单一预算导向的会计信息难以满足资产负债管理、宏观调控决策等方面的会计信息需求。
For a long time, the PBC focused on emphasizing the fiduciary responsibility for the annual budget revenue and expenditure and its results, and its budget-oriented characteristics were obvious. As a special financial institution, PBC is one of the main participants in the international financial market. Its macroeconomic control measures are more and more market-oriented. The single-budget-oriented accounting information can hardly meet the needs of asset-liability management and macro-control decision-making Message requirement.