Central Bank Accounting Knowledge Reader

Author: Hu Zhengheng
Publisher:
Publish Date: 2002-04-01
Features: Accounting is a tool for recording economic activities and conducting value accounting. Statistical analysis based on accounting is the foundation of national economic management. Accounting not only has the function of financial accounting but also has the function of business management. With the development of management accounting towards strategic management accounting, it requires accountants to not only understand accounting but also business and management; at the same time, managers must also understand accounting, making accounting a management tool for managers to master. The management personnel of the central bank should study and master accounting principles and central bank accounting knowledge. This book breaks the traditional format of central bank accounting textbooks and introduces accounting principles, payment and settlement, financial income and expenditure, accounting control, institutional personnel, and legal responsibilities in a comprehensive and focused manner, covering the basic principles and fundamental knowledge of central bank accounting. It is suitable as a basic reading material for central bank staff and leaders to understand central bank accounting knowledge. Central bank accounting is the foundation of all business activities of the central bank. The business activities of the central bank are carried out through the collection and payment of monetary funds, which require accounting for recording and measurement. This is not only the process of handling central bank business but also the process of realizing the basic functions of the central bank.