银行会计科目是对银行会计核算具体对象所作的科学分类。我国银行的会计科目,体现国家的金融政策,综合反映国民经济各部门的资金变化情况,为考核银行计划,分析业务和财务活动情况提供数据。正确使用会计科目,是会计核算规范化操作的前提条件,也是确保各项业务、财务活动数据真实准确的基本要求。然而,我们在对银行及非银行金融机构的现场稽核中发现,违反科目使用范围,乱用会计科目的现象屡见不鲜。 Bank accounting is a scientific classification of the specific objects of bank accounting. The accounting subjects of our country’s banks embody the state’s financial policies and comprehensively reflect the changes of funds in various departments of the national economy and provide data for the examination of bank plans and analysis of business and financial activities. Correct use of accounting subjects is a prerequisite for standardized accounting operations and a basic requirement for ensuring that business and financial activities are truthful and accurate. However, when we conducted on-the-spot audits on banks and non-bank financial institutions, we found that it was not uncommon for us to violate the use of subjects and indiscriminately use accounting subjects.