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随着信托业“一法两规”的颁布实施 ,信托产品相继问世 ,建立健全信托业务会计制度成为亟待解决的问题。目前信托业务的会计核算除《金融企业会计制度》第十四章“信托业务”以外 ,财政部还没有出台系统的核算制度。本文从信托业务会计概念、信托业务会计目标、信托业务会计假设、信托业务会计要素四个方面进行了探索性的研究 ,为科学制定信托业务会计核算制度提供参考。
With the promulgation and implementation of “one law and two regulations” in the trust industry, the trust products have come out in succession and the establishment and improvement of the trust business accounting system have become urgent problems to be solved. At present, the accounting business of trust business has not put into place a systematic accounting system except for Chapter 14 “Trust Business” of “Financial Enterprise Accounting System”. This article has carried on the exploratory research from four aspects: the concept of trust business accounting, the accounting goal of trust business, the trust business accounting hypothesis, the trust business accounting element, which provides a reference for scientifically formulating trust business accounting system.