摘要
2006年新《企业会计准则体系》发布后,金融企业会计实务发生了重大变化。以某非上市城市商业银行2009—2011年的两种不同审计报告中的财务数据为样本,对执行新准则后金融企业财务持续变动进行比较分析,较为深入地揭示了首次执行新准则的会计年度和后续年度中主要财务指标变动情况。研究结果表明,影响金融企业财务状况的因素既有金融业的特殊会计规定,又包括一般会计规定变化。总体上看,新准则符合国际趋同的形势,具有一定的稳健性,但新准则需要持续地、进一步地与金融监管政策协调。
Major changes have taken place in financial accounting practices since the new ＂Accounting Standard for Business Enterprises＂ was published in 2006. Taking the financial data from two different audit reports of a non - listed urban commercial bank in the years of 2009 -2011 as a sample, before and after implementation of the new accounting standards, a comparative analysis is made on the continuous changes of financial corporate finance after implementation of the new accounting standards, with more in - depth revealing the changes of key financial indica- tors in the fiscal year with implementation of the new standards year for the first time and in the subsequent year. The results show that the influencing factors for financial enterprises financial condition include not only special ac- counting requirements for the financial sectors, but also general accounting rules; as a whole, the new standards are in line with the situation of international convergence, with some steadiness, however, the new standards need a sustainable, and further coordinated relationship with the financial regulation.
出处
《征信》
北大核心
2014年第1期68-73,共6页
Credit Reference
关键词
企业会计准则
金融企业
国际趋同
稳健性
＂Accounting Standards for Business Enterprises＂
financial enterprises
financial
international con- vergence
robustness
