| 发展我国金融衍生工具会计的思考 |
| |
| 引用本文： | 刘凤宇 张樱姝. 发展我国金融衍生工具会计的思考[J]. 长春大学学报, 2004, 14(1): 14-16 |
| |
| 作者姓名： | 刘凤宇 张樱姝 |
| |
| 作者单位： | 长春大学管理学院，长春大学管理学院 吉林长春 130022，吉林长春 130022 |
| |
| 摘 要： | 金融衍生工具是现代经济发展的产物。金融衍生工具的不断发展创新给传统会计理论带来了冲击与挑战，因此我们应该借鉴国际会计准则组织的研究成果，并结合我国自身的实际状况，解决金融衍生工具的会计理论问题，推动会计理论的发展，进而建立自己的准则。
|
| 关 键 词： | 金融衍生工具 会计理论 会计准则 财务报告 计量 金融资产 |
| 文章编号： | 1009-3907(2004)01-0014-03 |
| 修稿时间： | 2003-10-08 |
A thought over developing accounting of financial derived tool in our country |
| |
| LIU Feng-yu,ZHANG Ying-shu. A thought over developing accounting of financial derived tool in our country[J]. Journal of Changchun University, 2004, 14(1): 14-16 |
| |
| Authors: | LIU Feng-yu ZHANG Ying-shu |
| |
| Abstract: | The development of the financial derived tool is a product of the modern economic development.Its unceaseing innovation brings an impact and challenge to the traditional accounting theory so while using the research achievement of international accounting code organization,our country ought to study unsolved problems and reasons,solve the accounting theory problems of the financial derived tool from the angle of the accounting theory and push the accounting theory forward in order to build code of itself. |
| |
| Keywords: | financial derived tool accounting theory accounting code |
| 本文献已被 CNKI 维普 等数据库收录！ |
