浅析商业银行系统内资金汇划与清算的核算

随着社会经济的发展,电子及网络技术在银行的广泛运用,使得资金汇划清算方式不断变革与创新。目前,我国工、农、中、建四大银行都建立了自己的内部资金汇划清算系统,并且各自有其特点。由于四大银行系统内资金汇划清算系统的共性,从会计核算的角度对商业银行系统内资金汇划清算,能够加快商业银行系统内资金流转的速度,使得资金在途时间缩短,提高资金的周转效率。

On the Fund Transfer and Clearing of Commercial Banking System

With the aplication of electronics and network technology in banks,fund transfer and clearing means have continuous change and innovation.At present,the four major banks have established their own internal fund transfer and clearing system,and each has its own characteristics.Due to the common features of fund transfer and clearing system,from the perspective of accounting,the fund transfer and clearing within the commercial banking system can speed up the rate of cash flow within the system,making the tran...