贯彻执行新会计准则推进城市商业银行稳健发展

财政部颁布的新会计准则是为适应新形势下国内外经济环境发展需要而作出的重大会计改革决策,其最重要的特征在于实现了与国际会计准则的趋同。新会计准则对城市商业银行面临四大挑战,城商行必须以建立健全保证新准则实施的配套制度,组织全方位、多层次培训,提高会计人员的执业能力,加强新准则实施的研究等为对策,从而推进城商行稳步发展。

Carrying out New Accounting Guidelines and Promoting Healthy Development of City Commercial Banks

To meet the need with economic development abroad and in China under new situation,Ministry of Finance promulgated new accounting guidelines.Its prominent feature is international harmonization of Accounting Standards,which made city commercial banks face four challenges.So the city commercial banks need build relevant systems to guarantee the practice of the new accounting guidelines,organize all-around,multi-level training to increase the accountants' working ability,strengthen the analysis of new accounting guidelines.