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关于金融企业会计改革的几个问题
引用本文:刘玉廷. 关于金融企业会计改革的几个问题[J]. 会计研究, 2001, 0(6): 3-8
作者姓名:刘玉廷
作者单位:财政部会计司,100820
摘    要:本文就我国金融企业会计改革的几个问题进行了探讨。首先分析了金融企业会计改革的目的和现实意义 ;其次提出了金融企业会计改革的基本思路 ;再次就金融企业会计改革的主要内容 ,包括资产、负债、所有者权益、收入、支出及相关费用损失、保险公司的准备金、外币业务以及财务会计报告等方面进行了论述 ;最后提出了金融企业会计制度可考虑分两步实施的设想

关 键 词:金融企业  会计改革  问题  研究

Several Issues Related to Accounting for Financial Enterprises
Abstract:This paper discussed several issues related to accounting for financial enterprises in China. First, this paper analyzed the purpose of the accounting reform in financial enterprises. Second, this paper raised the basic ideas about the accounting reform in financial enterprises. Third, this paper discussed the major topics in accounting reform in financial enterprises, including assets, liabilities, owners equity, revenue, expenditures and related expenses or losses, provisions in insurance company, foreign currency transaction and financial reports. This paper also raised suggestion that a two-step strategy of implementing accounting system for financial enterprises could be considered.
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