| 非法交易对国际收支平衡表影响的会计学分析 |
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| 引用本文： | 张旭,卢百魁.非法交易对国际收支平衡表影响的会计学分析[J].北华大学学报(社会科学版),2006,7(5):33-37. |
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| 作者姓名： | 张旭 卢百魁 |
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| 作者单位： | 青岛大学,经济学院,山东,青岛,266071 |
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| 摘 要： | 国际非法交易产生的大量“游资”,对国家金融安全会产生一定冲击。可以从会计学角度对国际收支平衡表的经常项目、资本和金融项目逐项进行分析。由于隐蔽性日趋增强,只有很少一部分非法交易会影响到平衡表的“误差与遗漏”项,大部分交易将以不准确或错误分录的形式出现在国际收支平衡表中。因此,分析一国国际收支状况时,不应忽视非法交易的影响。
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| 关 键 词： | 非法交易 国际收支平衡表 误差与遗漏 会计学分析 |
| 文章编号： | 1009-5101(2006)05-0033-05 |
| 收稿时间： | 07 18 2006 12:00AM |
| 修稿时间： | 2006年7月18日 |
Accounting Analysis about Effect of Illegal Transactions on Balance of International Payments |
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| ZHANG Xu,LU Bai-kui.Accounting Analysis about Effect of Illegal Transactions on Balance of International Payments[J].Journal of Beihua University(Social Sciences),2006,7(5):33-37. |
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| Authors: | ZHANG Xu LU Bai-kui |
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| Institution: | College of Economy of Qingdao University, Qingdao 266071 , China |
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| Abstract: | Illegal transactions between countries may create a great deal of "hot money",which can impact the financial safety of nations.So we can analyze the current account,capital and finance account of balance of payments item by item from accounting point.Most of them can make borrow and lend account balance,and even some of them don't appear at the balance of payments because the conspicuous phenomenon becomes more and more serious.So,we shouldn't ignore the influence of these illegal transactions to every item when we analyze the balance of payments. |
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| Keywords: | Illegal transactions Balance of Payments Errors and omissions Accounting analysis |
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