Financial institution accounting

Author: Xie Huobao
Publisher:
Publish Date: 2003-11-01
Features: The significant changes in the accounting business and methods of financial enterprises call for a timely response from the accounting education community. To address this, we organized a group of teachers to write the book "Financial Enterprise Accounting" to meet the needs of students in finance and economics majors at universities and practical workers in financial enterprises for learning new financial enterprise accounting knowledge and mastering new financial enterprise accounting methods. The book is characterized by the following aspects:
1. Fully incorporates the spirit of new laws, regulations, and systems in financial enterprise accounting, particularly the spirit of the new "Financial Enterprise Accounting System," making the book contemporary and avoiding the introduction of outdated financial enterprise accounting methods and control techniques.
2. Emphasizes both theory and practice, delving deeply into theoretical issues while thoroughly explaining practical problems. The theoretical foundation helps readers better understand practical handling methods. We strive to achieve the goal of "not only giving fish but also teaching how to fish," enabling readers to think and analyze independently, thereby comprehensively improving their ability to solve financial enterprise accounting problems.
3. Strives to integrate Chinese and Western financial enterprise accounting. In introducing China's financial enterprise accounting, we introduce the handling methods of Western commercial banks for similar matters, facilitating readers in comparing Chinese and Western financial enterprise accounting methods, especially accounting control methods, to improve our accounting work.
4. Actively draws on the different accounting methods of various commercial banks for the same business.
5. Fully introduces accounting issues and methods related to emerging banking businesses or new processes of traditional banking businesses driven by technological advancements and financial business innovations during the writing process.
6. Due to the many types of financial enterprises and the significant differences in the businesses they conduct, we cannot cover the accounting and control issues of every type of financial enterprise.
7. The book's format is highly innovative, with a lively writing style, and the content is arranged scientifically and reasonably.