xx邮政储蓄会计核算体系问题研究(大摘要).doc
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xx邮政储蓄会计核算体系问题研究(大摘要),摘要目前，我国邮政储蓄与邮政业务经营不分，内部治理结构不健全，邮政储蓄只对邮政储蓄的负债业务进行核算，而邮政储蓄的固定资产、人员工资、经营成本等则在同级邮政财务部门进行核算。由于邮政储蓄开办时间较短，业务单一，一直属于邮政企业内部业务机构，而大部分网点也是邮政业务、邮政储蓄业务混业经营，外界对其了解不是很深，邮政储蓄也...
内容介绍
此文档由会员 白痴学东西 发布
摘 要
目前，我国邮政储蓄与邮政业务经营不分，内部治理结构不健全，邮政储蓄只对邮政储蓄的负债业务进行核算，而邮政储蓄的固定资产、人员工资、经营成本等则在同级邮政财务部门进行核算。由于邮政储蓄开办时间较短，业务单一，一直属于邮政企业内部业务机构，而大部分网点也是邮政业务、邮政储蓄业务混业经营，外界对其了解不是很深，邮政储蓄也一直没有进入金融行业的主流。随着邮政储蓄余额的不断增长，以及部分邮政储蓄机构违规行为的持续出现，邮政储蓄给银行同业和人民银行带来越来越多资金压力，广大专家学者也越来越来关注邮政储蓄的改革情况。在邮政储蓄体制改革方面，专家学者们纷纷研究国际上类似国家的邮政储蓄体制模式，得出目前邮政储蓄不宜脱离邮政企业的结论，并提出未来邮政储蓄银行的业务发展方向是城市批发业务、农村零售业务和中间业务。
以银行会计核算体系的基本原理为理论基础，针对我国邮政储蓄银行所面临的会计核算体系问题，特别是xx邮政储蓄的会计核算体系问题，分析我国邮政储蓄银行会计核算体系的现状及成因，进而提出如何改进xx邮政储蓄银行的会计核算体系，使xx邮政储蓄银行更好更健康的发展。
关键词 邮政储蓄 改革 会计
Abstract
Up to now, the postal saving is still run mixed with the post service in China.With no complete manage structure, just the debts accounted by the postal savingdepartment, it accounts nothing like plant assets, salary, running costs and so on,which are all under the charge of the financial department of the post bureau. Startednot soon, with simple business and running together with the post service, being justone department under the post bureau, China Postal Saving is always a bit part in thebanking business. This article calculates system's basic principle take bank accounting as the rationale, faces the accounting system question in view of Our country Postal savings Bank, specially the Dongning postal savings' accounting system question, analyzes Our country Postal savings bank accounting to calculate system's present situation and the origin, then proposed how to improve the Dongning postal savings bank the accounting system, strengthens the Dongning postal savings bank to be better a healthier development
Key words Postal Saving Reforming Account
目前，我国邮政储蓄与邮政业务经营不分，内部治理结构不健全，邮政储蓄只对邮政储蓄的负债业务进行核算，而邮政储蓄的固定资产、人员工资、经营成本等则在同级邮政财务部门进行核算。由于邮政储蓄开办时间较短，业务单一，一直属于邮政企业内部业务机构，而大部分网点也是邮政业务、邮政储蓄业务混业经营，外界对其了解不是很深，邮政储蓄也一直没有进入金融行业的主流。随着邮政储蓄余额的不断增长，以及部分邮政储蓄机构违规行为的持续出现，邮政储蓄给银行同业和人民银行带来越来越多资金压力，广大专家学者也越来越来关注邮政储蓄的改革情况。在邮政储蓄体制改革方面，专家学者们纷纷研究国际上类似国家的邮政储蓄体制模式，得出目前邮政储蓄不宜脱离邮政企业的结论，并提出未来邮政储蓄银行的业务发展方向是城市批发业务、农村零售业务和中间业务。
以银行会计核算体系的基本原理为理论基础，针对我国邮政储蓄银行所面临的会计核算体系问题，特别是xx邮政储蓄的会计核算体系问题，分析我国邮政储蓄银行会计核算体系的现状及成因，进而提出如何改进xx邮政储蓄银行的会计核算体系，使xx邮政储蓄银行更好更健康的发展。
关键词 邮政储蓄 改革 会计
Abstract
Up to now, the postal saving is still run mixed with the post service in China.With no complete manage structure, just the debts accounted by the postal savingdepartment, it accounts nothing like plant assets, salary, running costs and so on,which are all under the charge of the financial department of the post bureau. Startednot soon, with simple business and running together with the post service, being justone department under the post bureau, China Postal Saving is always a bit part in thebanking business. This article calculates system's basic principle take bank accounting as the rationale, faces the accounting system question in view of Our country Postal savings Bank, specially the Dongning postal savings' accounting system question, analyzes Our country Postal savings bank accounting to calculate system's present situation and the origin, then proposed how to improve the Dongning postal savings bank the accounting system, strengthens the Dongning postal savings bank to be better a healthier development
Key words Postal Saving Reforming Account
