| 担保会计准则对于担保行业的影响研究 |
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| 引用本文： | 任秉煦,尹竹青.担保会计准则对于担保行业的影响研究[J].天津市财贸管理干部学院学报,2008,10(2). |
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| 作者姓名： | 任秉煦 尹竹青 |
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| 作者单位： | 1. 中央财经大学,北京10081
2. 中央财经大学,北京,10081 |
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| 摘 要： | 2006年1月1日,新的《担保企业会计核算方法》开始正式实施。新的会计制度具有专门化特性,也符合了当前担保业发展的要求。但是仍然需要借鉴国外成功的经验,继续完善担保业的会计核算体系。
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| 关 键 词： | 担保 会计准则 |
Research on the Influence of New Guarantee Accounting Standards to the Guarantee Industry |
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| REN Bing-xu YIN ZHu-qing.Research on the Influence of New Guarantee Accounting Standards to the Guarantee Industry[J].Journal of Tianjin Institute of Financial and Commercial Management,2008,10(2). |
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| Authors: | REN Bing-xu YIN ZHu-qing |
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| Institution: | REN Bing-xu YIN ZHu-qing (Central University of Finance , Economics,Beijing 100081) |
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| Abstract: | On January 1st 2006,the new Guarantee Company Accounting Standards is put in practice. This new standards is more specialized,and accords with guarantee industry development’s demands. But we still need to learn from foreign countries’ experience,make our guarantee company accounting standards more perfect. |
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| Keywords: | guarantee accounting standards |
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