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 the function of business management. With the development of management accounting towards strategic management accounting, accountants are required not only to understand accounting but also to understand business and management; at the same time, managers must also understand accounting, making accounting a management tool for managers to master. Managers of the central bank should study and master accounting principles and central bank accounting knowledge. This book breaks the traditional format of bank accounting textbooks and introduces accounting principles, payment and settlement, financial and revenue expenditures, accounting control, institutional personnel, and legal responsibilities in a comprehensive and focused manner, covering most of the basic principles and foundational knowledge of central bank accounting. It is suitable as a primary reading material for central bank staff and leaders to understand central bank accounting knowledge. Central bank accounting is the foundation of all central bank operations. Central bank operations are carried out through the collection and payment of monetary funds, requiring accounting for recording and measurement. This is both the process of handling central bank business and the process of fulfilling the central bank's basic functions.