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在经济全球化过程中,担保业在经济活动中的作用越来越重要,而担保业与我国会计制度之间的鸿沟也越来越大。文章站在会计角度对担保业进行研究分析,从我国的担保业会计制度现状及问题出发,通过对会计制度在资产、负债、风险管理等方面的研究,找出我国会计制度在担保业方面的缺陷,提出了符合我国国情的担保企业会计制度的一些完善建议。
In the course of economic globalization, the guarantee industry plays an increasingly important role in economic activities, and the gap between the guarantee industry and our country’s accounting system is also growing. From the perspective of accounting, this paper conducts a research on the guarantee industry. Based on the current situation and problems of the guarantee system in our country, through the study of the accounting system in terms of assets, liabilities and risk management, it finds out that the accounting system in our country Defects, proposed in line with China’s national security company accounting system some of the recommendations.