摘要
伴随着数字经济的发展,数字资产已成为重要的生产要素,并在政策和制度层面获得明确支持。特别地,数字资产的财务入账处理标志着其在企业经营中的正式角色确认。对于我国商业银行而言,数字资产入表不仅提供了新的商业模式和收益机会,也带来了技术挑战、合规要求以及市场波动的风险。因此,商业银行需要采取一系列措施来适应这些变化,包括技术的升级改造、合规制度的完善、风险管理的精细化操作,以及在客户服务和教育培训方面的增强。此外,完善数字资产的监管框架、加强对风险的教育意识以及建立跨领域的合作平台,对于推动我国商业银行高质量的数字化转型具有重要意义。
With the development of the digital economy,digital assets have become an important production factor and have received explicit support at the policy and regulatory levels.Specifically,the financial accounting treatment of digital assets marks their formal role in enterprise operations.For Chinese commercial banks,the entry of digital assets into financial statements not only offers new business models and revenue opportunities but also presents technical challenges,compliance requirements,and risks of market volatility.Therefore,banks need to take a series of measures to adapt to these changes,including upgrading technology,perfecting compliance systems,refining risk management operations,and enhancing customer service and educational training.Moreover,improving the regulatory framework for digital assets,strengthening awareness of risk education,and establishing cross-domain collaboration platforms are of significant importance for promoting high-quality digital transformation in Chinese commercial banks.
作者
施志晖
陆岷峰
Shi Zhihui;Lu Minfeng(Jiangsu Sushang Bank Financial Technology Laboratory;Shanghai Institute of Science and Technology Finance,Shanghai University)
出处
《金融发展评论》
2024年第4期39-51,共13页
Financial Development Review
基金
国家社会科学基金一般项目“互联网金融市场跨界风险的协同监管长效机制与政策研究”(批准号:21BJY022)
国家社会科学基金一般项目“基于区块链技术的供应链金融共生融资模式与协同决策研究”(20BGL009)的阶段性成果。
关键词
数字资产入表
商业银行数字化转型
风险管理
监管合规
Digital Asset Entry
Digital Transformation of Commercial Banks
Risk Management
Regulatory Compliance
