论文部分内容阅读
随着全球经济一体化的发展,各个企业之间的竞争愈益强烈,证券公司亦如此。证券公司作为证券市场中一个重要的参与主体,其发展的好坏直接影响到证券市场的繁荣与衰退,进一步对于我国的金融体系有着十分重要的影响,所以加强证券公司的核心竞争力,促进证券公司获得更多的经济效益和社会效益成为了证券公司领导和相关管理者十分关心和关注的问题,随着作业成本法、估值技术的引入和发展在一定程度上加强证券公司的财务核算工作,同时作为提高证券公司财务管理能力的核心成为了现阶段相关工作人员重点研究的课题,但是就目前情况来看,证券公司的财务核算工作依旧存在一些问题和困难,所以本文就现阶段证券公司财务核算工作的内容进行了研究,论述了现阶段证券公司证券财务核算工作中存在的问题和不足,提出了行之有效的应对对策。
With the development of global economic integration, the competition among various enterprises is getting stronger and stronger, and so are the securities companies. As an important participator in the stock market, the development of a securities firm has a direct impact on the prosperity and decline of the stock market, which has a very important influence on the financial system in our country. Therefore, strengthening the core competitiveness of a securities firm and promoting securities The company gets more economic and social benefits has become the securities company leaders and related managers are very concerned and concerned about the problem, with the ABC method, the introduction and development of valuation techniques to a certain extent, strengthen the securities company’s financial accounting At the same time, as the core of improving the financial management ability of a securities company, it has become a key research topic of relevant personnel at the present stage. However, for the current situation, there are still some problems and difficulties in the financial accounting of securities companies. Therefore, The contents of financial accounting work are studied, and the existing problems and shortcomings in securities financial accounting of securities companies are discussed at the present stage, and effective countermeasures are put forward.