Probe Into The Assets Managed Accounts Of Commercial Banks

As the quick development of capital market in China, the financial assets are increasing larger and larger, causing many problems such as assets safekeeping, effective operation, accounting calculation, information disclosure, and exchange supervision etc. Under this background, assets custody of commercial banks came into being. But in practice, assets custody of commercial banks in China is just underway, and there is still long way to go. The crucial problem for it is the lack of integrated regulation. So far the only gist of assets custody is "The Accounting Calculation Law of The People' s Republic of China on Securities Investment Fund" And there is no accounting calculation law for assets custody of commercial bank, and there are rare researches in this area so far. There is barely any unified standard for commercial banks as the role of custody bank in the areas of trust, insurance, financing and asset securitization.This thesis is based on the research about definition, classification, service, origin and development of assets custody of commercial banks. We try to probe into the necessarily of assets custody accounting in commercial banks in theory and practice., for the purpose of establishment of assets custody accounting system in Chinese background, and providing references of unifying accounting standards. That is also the direction for theory circle and supervision departments.