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随着我国市场经济体制的不断发展与完善,金融资产对实体经济的影响越来越明显,金融市场的规模在不断扩大。2006年2月15日,我国财政部发布的《企业会计准则》中有关金融资产的共四项:《金融工具确认和计量》、《金融资产转移》、《套期保值》、《金融工具列报》。新会计准则规范了包括金融企业在内的各类企业金融工具交易的会计处理,并且突出显示了在金融资产中较多采用
With the constant development and improvement of the market economy system in our country, the impact of financial assets on the real economy has become more and more obvious, and the scale of financial markets is constantly expanding. February 15, 2006, China’s Ministry of Finance promulgated the “Accounting Standards for Business Enterprises,” a total of four of the financial assets: “recognition and measurement of financial instruments,” “transfer of financial assets,” “hedging,” “financial instruments Newspaper ”. The new accounting standards regulate the accounting treatment of various types of corporate financial instruments transactions, including financial enterprises, and highlight the more used in financial assets