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1、AnalysisofChina’scentralbankaccountingRiskControlAbstract:Since2007,theU.S.subprimemortgagecrisisofthe“butterflyeffect”causedbytheglobalfinancialcrisisiswidespreadandprofoundimpactonchangingtheworldeconomyevenasmacromonetarypolicy-makersandthemaintenanceoffinancialstabilitypersons,nationalcen
2、tralbanksinresponsetothecrisisplayedapivotalroleasthecentralbankofanaccountingbasicworktoexploreinthenewsituationthecentralbankaccountingriskcontrol,thecentralbank’sassetsandliabilitiesforimprovingthequalityofmaintenanceahugeroleinstabilizingthefinancialmarkets.PaperKeywords:centralbanks,acco
3、untingrisk,controlI.OverviewofChina’scentralbankaccountingriskTheso-calledriskreferstothelossoccurred“uncertainty.”Therefore,thecentralbankaccountingriskcanbedefinedasthecentralbankinthemanagementprocess,duetoaccountingerrorsormistakesintheaccountinginformationprovidedasa14resultofmakingmista
4、kes,andbecausethemainobjectiveconditionsdeteriorateorothercircumstances,thecentralbank’sfunds,property,reputation,andotherlosspossibilities.Withthefinancialcrisisbroughtaboutbytheglobaleconomicuncertaintyandinstability,thepossibilityofthecentralassetqualitydeteriorationwillcontinuetoexist,ast
5、heaccountingrecords,measurement,reflectingthebalanceofinformationisboundtofacethemostdirecttoolcorrespondingrisk,itsmanifestationsaremainlythefollowingaspects:(AnimperfectformofaccountingstandardsaccountingrisksAsChina’sStateCouncil,People’sBankofthecompositiondepartment,undertheleadershipoft
6、heStateCounciltoundertakethedevelopmentandimplementationofmonetarypolicytopreventanddefusefinancialrisksandmaintainfinancialstabilityresponsibilitiesasthenation’scentralbank,thePeople’sBankcapitalallfundedbythestatebelongtothestateMeanwhile,thePeople’sBanktoimplementanindependentfinancialbudg
7、etmanagementsystem14andaccountingtoreflecttheimplementationofthebudget,accounting,performancetargetsovertimeasasingleconceptoffiduciarydutytorecordandreflectatrueandcompletevariousbusinessactivitiesandfinancialincomebranchcondition,maintenanc
