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目前我们应认真思考几个问题。首先是财务分析、管理会计和成本会计问题。我从1996年就开始正式提出这个观点,已经三年时间了,但从总行到分行整个财务管理工作仍未对此引起足够的重视。你们刚才汇报的一些问题,诸如分行的利息收入、支出以及手续费收入和支出情况,实际上就是如何将会计中的收入、成本和费用等因素的变化直接反映到我们综合性的财务分析中,供领导参考,这项工作目前的确还是一个薄弱环节,我们要在今后的工作中加以重视。比如,在利率方面,应该重视对利率敏感性的分析,即利率的调整对我们资产或负债的影响,我们应如何在今后
At present, we should seriously consider several issues. The first is financial analysis, management accounting and cost accounting issues. It has been three years since I formally put forward this view in 1996, but the entire financial management work from the head office to branches has not given enough attention. Some of the issues you have just reported, such as the interest income and expenses of branches and the income and expenses of fees and charges, actually reflect how changes in accounting, such as income, costs and expenses, are directly reflected in our comprehensive financial analysis. For the leadership reference, this work is indeed still a weak link, we should pay attention to in the future work. For example, in terms of interest rates, we should pay attention to the analysis of the sensitivity of interest rates, that is, the impact of the adjustment of interest rates on our assets or liabilities. How should we