从传统会计看金融商品会计的处理

随着金融商品会计研究的发展,对传统的会计理论体系和计量方法产生了较大的冲击和影响,本文试图努力用传统的会计理论及其延伸的方法对金融商品会计进行考察和分析,并同时就金融商品会计的全面市价计量存在的问题进行探讨。提出在今后的金融商品会计研究上,一方面需要研究其本身对传统会计的影响,同时,更应该从传统的会计理论和方法对金融商品会计进行研究。

On Processing of Financial Commodity Accounting From Traditional Accounting

With the development of financial commodity accounting, it brings stronger impact to the theoretical system of traditional accounting and measurement methods.In this article, the author review and analyze financial commodity accounting by using traditional accounting theory and its outstretched methods, while exerted to probe into the problems of measurement on market price in financial commodity accounting. As the result,the author put forward his point on study of financial commodity traditional accounting from financial commodity accounting.