摘 要
目前，我國郵政儲蓄與郵政業(yè)務(wù)經(jīng)營不分，內(nèi)部治理結(jié)構(gòu)不健全，郵政儲蓄只對郵政儲蓄的負(fù)債業(yè)務(wù)進(jìn)行核算，而郵政儲蓄的固定資產(chǎn)、人員工資、經(jīng)營成本等則在同級郵政財(cái)務(wù)部門進(jìn)行核算。由于郵政儲蓄開辦時(shí)間較短，業(yè)務(wù)單一，一直屬于郵政企業(yè)內(nèi)部業(yè)務(wù)機(jī)構(gòu)，而大部分網(wǎng)點(diǎn)也是郵政業(yè)務(wù)、郵政儲蓄業(yè)務(wù)混業(yè)經(jīng)營，外界對其了解不是很深，郵政儲蓄也一直沒有進(jìn)入金融行業(yè)的主流。隨著郵政儲蓄余額的不斷增長，以及部分郵政儲蓄機(jī)構(gòu)違規(guī)行為的持續(xù)出現(xiàn)，郵政儲蓄給銀行同業(yè)和人民銀行帶來越來越多資金壓力，廣大專家學(xué)者也越來越來關(guān)注郵政儲蓄的改革情況。在郵政儲蓄體制改革方面，專家學(xué)者們紛紛研究國際上類似國家的郵政儲蓄體制模式，得出目前郵政儲蓄不宜脫離郵政企業(yè)的結(jié)論，并提出未來郵政儲蓄銀行的業(yè)務(wù)發(fā)展方向是城市批發(fā)業(yè)務(wù)、農(nóng)村零售業(yè)務(wù)和中間業(yè)務(wù)。
以銀行會計(jì)核算體系的基本原理為理論基礎(chǔ)，針對我國郵政儲蓄銀行所面臨的會計(jì)核算體系問題，特別是xx郵政儲蓄的會計(jì)核算體系問題，分析我國郵政儲蓄銀行會計(jì)核算體系的現(xiàn)狀及成因，進(jìn)而提出如何改進(jìn)xx郵政儲蓄銀行的會計(jì)核算體系，使xx郵政儲蓄銀行更好更健康的發(fā)展。
關(guān)鍵詞 郵政儲蓄 改革 會計(jì)
Abstract
Up to now, the postal saving is still run mixed with the post service in China.With no complete manage structure, just the debts accounted by the postal savingdepartment, it accounts nothing like plant assets, salary, running costs and so on,which are all under the charge of the financial department of the post bureau. Startednot soon, with simple business and running together with the post service, being justone department under the post bureau, China Postal Saving is always a bit part in thebanking business. This article calculates system's basic principle take bank accounting as the rationale, faces the accounting system question in view of Our country Postal savings Bank, specially the Dongning postal savings' accounting system question, analyzes Our country Postal savings bank accounting to calculate system's present situation and the origin, then proposed how to improve the Dongning postal savings bank the accounting system, strengthens the Dongning postal savings bank to be better a healthier development
Key words Postal Saving Reforming Account