CAJ | 학술논문

中央银行会计信息作为公众评价货币政策效果和形成货币政策预期的重要渠道，对其增强透明度的呼声越来越高。本文探讨了中央银行会计信息透明度的内涵及其理论基础，阐述了我国中央银行增强会计信息透明度的动因，分析了目前我国中央银行在增强会计信息透明度方面存在的不足，并提出了相关政策建议。
중앙은행회계신식작위공음평개화폐정책효과화형성화폐정책예기적중요거도，대기증강투명도적호성월래월고。본문탐토료중앙은행회계신식투명도적내함급기이론기출，천술료아국중앙은행증강회계신식투명도적동인，분석료목전아국중앙은행재증강회계신식투명도방면존재적불족，병제출료상관정책건의。
The accounting information the central bank is the important channel of the public evaluation of the monetary policy effect and the formation of the policy expectation. The enhancement voice of transparency is higher and higher. This paper discusses the connotation of accounting information transparency of the central bank and its theoretical basis; describes the motivation of enhancing the accounting information transparency of the central bank; in-depth analyses the problems in enhancing the accounting information transparency of the central bank at present, and puts forward relevant policy suggestions.