一、目前商业银行会计理论和实务存在的问题(一)商业银行会计规范体系存在的问题与英国、德国、日本、美国等发达国家的会计规范体系相比,我国商业银行的会计规范体系存在以下问题:1.商业银行会计规范体系的主体主要产生于20世纪90年代,会计科目设置、账务组织结构、会计报表的 First, the current commercial bank accounting theory and practice of the existing problems (A) of the problems existing in the accounting standard system of commercial banks Compared with the accounting normative system of developed countries such as Britain, Germany, Japan, the United States and other countries, the accounting standard system of China’s commercial banks has the following Problems: 1. The main body of the accounting standard system of commercial banks is mainly produced in the 1990s, accounting subjects, accounting structure, accounting reports