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最新的中国企业会计准则已于2007年1月1日正式实行。在新准则推行了2年后,如何通过计算机系统来满足新准则要求和最大限度的提高工作效率和数据准确性,成为各大银行在新会计准则后时代必须考虑的问题。本期德勤视点就计算机系统对银行实施新中国会计准则的影响进行了探讨。
The latest Chinese Accounting Standard for Business Enterprises came into effect on January 1, 2007. After two years of implementation of the new standard, how to meet the requirements of the new standard by computer system and maximize the work efficiency and data accuracy has become a major issue that banks must consider in the new accounting standards era. Current Deloitte Perspective discusses the impact of computer systems on the implementation of new PRC accounting standards by banks.