《金融企业会计制度》

新《金融企业会计制度》对证券业影响及对策研究

Impact of the New 《 Financial Enterprise Accounting System 》 on Securities Industries and Its Counter Measures

本文试图通过对我国目前实行的《金融企业会计制度》与国际财务报告准则有关债券投资规定的对比分析，提出中国商业银行债券投资核算的改革取向。

The paper attempts to point out an orientation for the reform of bond investment accounting of Chinese commercial bank after comparison .

目前国内商业银行依据《金融企业会计制度》进行的债券投资核算与国际财务报告准则中相关规定有着显著的差异。

There are remarkable differences between relevant regulations towards accounting of bond investment on the basis of " Financial firms ' accounting system " and International Financial Reporting Standards .

我国目前的保险公司会计制度主要是依据《金融企业会计制度》，为的是符合国家监管要求，并没有正式的保险业会计准则。

Our country ′ s actual insurance company accounting system is financial corporation accounting system , which accord with the demand of the supervision . There is no formal insurance accounting standards .

第二十二条汽车金融公司应当执行相关的金融企业财务会计制度。

Article 22 An auto financing company shall adopt relevant accounting rules for financial institutions .