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浅析金融工具准则对商业银行会计目标的影响
引用本文:方萍,熊英. 浅析金融工具准则对商业银行会计目标的影响[J]. 成都大学学报(自然科学版), 2006, 25(4): 295-297,319
作者姓名:方萍  熊英
作者单位:西南财经大学,会计学院,四川,成都,610074
摘    要:
从商业银行的角度分析了新的金融工具会计准则的特点,提出了商业银行会计目标应由注重“受托经管责任”向“决策有用性”侧重的观点,并具体分析了金融工具会计准则对商业银行会计目标的影响.

关 键 词:金融工具准则  商业银行  会计目标
文章编号:1004-5422(2006)04-0295-03
收稿时间:2006-10-08
修稿时间:2006-10-08

Analysis On Accounting Standards of Financial Instruments'''' Influences on Accounting Objectives of Commercial Banks
FANG Ping,XIONG Ying. Analysis On Accounting Standards of Financial Instruments'''' Influences on Accounting Objectives of Commercial Banks[J]. Journal of Chengdu University (Natural Science), 2006, 25(4): 295-297,319
Authors:FANG Ping  XIONG Ying
Affiliation:School of Accounting, Southwest University of Finance and Economics, Chengdu 610074, China
Abstract:
From the viewpoint of the bank,this article analyzes the characteristics of Accounting Standards of Financial Instruments,gives the suggestion that focus should be shifted from "management responsibility of agency" to "decision usefulness",and concretely analyzes the influences of the Accounting Standards of Financial Instruments on accounting objectives of commercial banks.
Keywords:Accounting Standards of Financial Instruments  commercial banks  accounting objectives
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