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2011年10月28日我国证券金融公司正式成立,标志着我国转融通业务从理论构想到真正的实施,证券金融公司的成立对完善我国多层次资本市场基础制度的构建具有重要意义,而转融通业务所涉及的会计处理若干问题尚未有成型的模式可供参考。笔者结合我国目前转融业务实际,对我国转融通会计处理做初步探讨。在我国转融通业务是指证券金融公司向机构出借资金或证券以满足市场需要的活动,具体又分为转融资和转融券两种业务。对转融业务的处理可以参照资金借贷业务进行处理。对转融券业务的所涉及的会计处理则略显复杂。一、转融券是否纳入表内核算问题对证券金融公司从出借人手中借入的证券是否应该纳入证券金融公司的报表问题。对这个问题,证券金融公
On October 28, 2011, the formal establishment of China’s securities and financial corporations marked the realization of our country’s conversion and financing business from theory to theory. The establishment of securities and financial corporations is of great significance to the improvement of the basic system of China’s multi-level capital market. However, Some issues concerning the accounting treatment of business have not yet been shaped for reference. Based on the actual practice of our country’s business of melting, the author makes a preliminary study on the accounting and handling of China’s refinancing. In our country, refinancing business refers to the activities of securities and finance companies lending funds or securities to institutions to meet the needs of the market, which are divided into two types of businesses: financing and coupon redemption. The processing of the conversion business can refer to the fund loan business for processing. The accounting treatment involved in the voucher business is slightly more complicated. First, whether the issue of whether the inclusion of the coupon in the form of accounting The question whether the securities borrowed by the securities and finance company from the lender should be included in the statement of the securities and finance company. On this issue, securities and financial public