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商业银行作为吸收公众存款、发放贷款、办理结算等业务的企业法人,其经营的目的是为了获取更多的利润,这种具有公司形态的企业法人,一种营利性的经济组织,所有经营过程和经营成果都离不开会计核算,而专业银行的会计核算系统缺乏科学的管理会计管理系统缺乏有力的约束机制,面对专业银行向商业经营转化如何建立一个高标准的严格的企业化金融会计体系,是亟待解决的现实问题。笔者对此谈一些看法。
As a corporate legal entity that absorbs deposits from the public, issues loans, and settles accounts, commercial banks aim to obtain more profits. This corporate corporation with a corporate form, a for-profit economic organization, and all business processes And business results are inseparable from the accounting, and professional bank accounting system lack of scientific management accounting management system lacks a strong restraint mechanism in the face of professional banks to business management how to establish a high standard of strict enterprise financial accounting System, is a real problem to be solved. I talk about this view.