The Research For Accounting Issues Of Commercial Bank

Currently, the banks are confronted with the dilemma of reformation:the economic environment for banks is not optimistic; the reform of bank business environment is accelerating; the competition among Chinese banks is stiff. Rate marketization, financial disintermediation and asset securitization have brought serious competition to banking industry. In addition, the prosperity of insurance industry, trust industry, fund industry, financial leasing, securities industry and private placement add more fierce competition to the whole financial industry. Banks are in urgency to make significant decision to change traditional extensive growth to differentiation competition strategy. Learning from foreign experience, the balance between capitals saves and careful risk management should be realized, enlarge the scale of financial assets, leverage the financial leverage. Then, Off-balance sheet assets, bonds, the flow of credit assets, quasi securitization products and private equity are becoming the core content of the corporation banking.Corporation Banking is a mainstay business of the bank, under the bank’s development strategy goal, business development, financial regulation and accounting principle are not in harmony. The CBRC forced to stop the bank-trust cooperation, bring bond underwriting back on to their balance-sheets, regulate the management of inter-bank refinance for trade, accounting method of buying securities and return sale is wrong. All of this showed that the bankers used accounting defects to innovate financial. China is lack of specialized accounting standard for the financial enterprises, accounting standard is not perfect also. It is necessary to judge from overseas financial crisis experience. It is important to balance business development with accounting standards implementation.Starting from the accounting standards, CBRC needs a prospective financial regulation to avoid unreasonable business innovation. Based on the banking strategic decision, we should analyze the accounting recognition, the accounting procedure, the accounting treatment of the channel business, financial products, the flow of credit product and private equity. We should realize dialectical relationship between financial innovation, financial regulation and financial innovation. Finally, this paper summarize problems and make reasonable suggestions. This paper analyzes in-depth into this case in five chapters.