一、关于业务核算方面的几点意见1.会计科目表及使用说明。《金融企业会计制度》(以下简称《制度》)未对金融企业的会计科目作列示和说明。笔者认为,尽管我国对于银行业是实行分业经营,但为了规范金融企业的业务核算和保持会计信息的可比性,应该在《制度》中列示统一的业务核算 A few opinions on business accounting 1. Chart of accounts and instructions for use. The Accounting System for Financial Enterprises (hereinafter referred to as “the System”) did not list and explain the accounting records of financial enterprises. The author believes that although our country is a separate operation of the banking sector, but in order to regulate the business accounting of financial enterprises and maintain the comparability of accounting information should be listed in the “system” in a unified business accounting