中国银监会(2007)22号文要求农信社于2009年1月1日起全面执行《企业会计准刚》,它的实施对我们农村合作金融机构在会计行为、会计核算及会计信息披露上将产生深远影响,也对我们在经营管理水平和风险防范能力上提出了新的要求。本期分别从农信社和农商行两个角度来对如何实施新会计准则进行探讨。 China Banking Regulatory Commission (2007) No. 22 requires RCCs to fully implement the “Accounting Standards for Business Enterprises” on January 1, 2009, and its implementation will impose on our rural cooperative financial institutions on accounting practices, accounting and disclosure of accounting information Have far-reaching impact, but also put forward new requirements on our management and risk prevention capabilities. This issue separately discusses how to implement the new accounting standards from two perspectives of RCCs and RCCs.