| 巨灾基金及相关会计的建立初探 |
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| 引用本文： | 王晓炜.巨灾基金及相关会计的建立初探[J].现代财经,2007,27(5):48-52. |
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| 作者姓名： | 王晓炜 |
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| 作者单位： | 天津财经大学商学院,天津300222 |
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| 摘 要： | 巨灾发生概率低而破坏性极强，危害性极大。为防范巨灾风险并减少其造成的损失，极有必要建立巨灾基金和巨灾基金会计，通过巨灾基金会计对巨灾基金进行监管。
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| 关 键 词： | 巨灾 巨灾基金 巨灾基金会计 监管 |
| 文章编号： | 1005-1007（2007）05-0048-05 |
| 收稿时间： | 2006-02-15 |
| 修稿时间： | 2006-02-15 |
Pre-Investigation on Setting-Up the Foundation for Auge Disasters and the Concerning Accounting System |
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| Wang Xiaowei.Pre-Investigation on Setting-Up the Foundation for Auge Disasters and the Concerning Accounting System[J].Modern Finance and Economics(Journal of Tianjin University of Finance and Economics),2007,27(5):48-52. |
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| Authors: | Wang Xiaowei |
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| Abstract: | For the rare occurrence, great damage and large harm of the huge disaster, this paper proposes a solution to prevent the risk of the huge disaster, that is to establish huge disaster fund accounting which can supervise the huge disaster fund. |
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| Keywords: | Huge Disaster Huge Disaster Fund Huge Disaster Fund Accounting Supervision |
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