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本文对融资融券业务的会计处理进行了分析,融资融券业务是改变我国“单边市”、增强证券市场流动性、提高证券市场价格发现功能及资源配置能力的必然选择。近几年,我国证券市场的快速发展及相关法制的不断完善为融资融券业务提供了良好试点基础。经过多年时间的探索,融资融券交易在2010年3月31日正式启动,融资融券业务的开展必将为我国证券市场的健康快速发展提供了新的契机。同时,融资融券业务的正式启动也对相关公司证券公司和委托人的会计处理提出了新的要求和新的挑战。
This article analyzes the accounting treatment of the margin trading business. The margin trading business is an inevitable choice to change our “one-sided market”, enhance the liquidity of the securities market and improve the price discovery and stock allocation ability of the securities market. In recent years, the rapid development of China’s securities market and the continuous improvement of relevant legal systems have provided a good pilot basis for margin financing and securities lending business. After years of exploration, the margin trading business was officially launched on March 31, 2010. The launch of margin trading business will surely provide a new opportunity for the healthy and rapid development of China’s securities market. Meanwhile, the official launch of margin financing and securities lending business also put forward new requirements and new challenges to the accounting treatment of securities companies and principals of the relevant companies.