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2001年11月27日,财政部正式发布了《金融企业会计制度》(财会[2001]49号,若无特别说明,下文所用《金融企业会计制度》均指此制度),并于2002年1月1日起暂在上市的金融企业实施。为使广大读者深入地了解《金融企业会计制度》的主要内容和金融企业会计核算的基本特点和方法,我们约请直接参与《金融企业会计制度》制定的专家撰写有关专题,以讲座的形式连续刊登,敬请读者阅读。讲座分为五大部分,第一部分为《金融企业会计制度》的总体说明,第二部分为金融企业会计核算的基本前提和一般原则,第三部分为金融企业会计制度的基本概念和会计要素,第四部分为金融企业财务会计报告,第五部分为特种业务和事项的会计处理。
On November 27, 2001, the Ministry of Finance officially promulgated the Accounting System for Financial Enterprises (Cai Kuai [2001] No. 49). Unless otherwise specified, the “accounting system for financial enterprises” as used below refers to this system. In 2002 1 January 1 temporary listing of financial enterprises to implement. In order to enable readers to deeply understand the main contents of “Financial Enterprise Accounting System” and the basic characteristics and methods of financial enterprises’ accounting, we invite participants directly to participate in the “financial enterprise accounting system,” the development of experts to write the topic, continuous publication in the form of lectures Please read the reader. The lecture is divided into five parts, the first part is the overall description of “Financial Enterprise Accounting System”, the second part is the basic premise and general principle of financial enterprises accounting, the third part is the basic concept and accounting elements of financial enterprises accounting system, The fourth part is the Financial Enterprise Financial Accounting Report, the fifth part is the accounting treatment of special business and matters.