金融会计与一般企业会计区别

浅析金融会计与传统会计的区别

浅析金融会计与传统会计的区别

摘 要

金融业在国民经济中处于牵一发而动全身的地位，关系到经济发展和社会稳定，具有优化资金配置和调节、反映、监督经济的作用。由于行业的特殊性，金融企业比一般企业资产规模大、收益稳定，更由于行业本身在国民经济中的特殊地位，金融企业对整体经济的影响力大。随着金融全球化进程，我国还可以象其他金融发达国家一样制定金融专属会计准则。本文主要针对金融会计与传统会计不同的发展背景，机遇和挑战，从他们之间会计要素、会计确认、会计计量、会计财务报表之间的差别为方向结合所学会计知识进行比较，以对他们做出更全面的理解。

关键词： 金融企业；会计准则；国民经济；传统会计

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浅析金融会计与传统会计的区别

Analysis of financial accounting and the Difference between traditional accounting

ABSTRACT

Financial sector will affect the situation in the national economy as a whole is in the position, related to economic development and social stability, with optimal capital allocation and regulation, reflection, supervision and the economy. due to the particularity of the financial industry, enterprise than average enterprise asset size, income stability, more because industry itself in the national economy, financial enterprises in the special position of overall economic influence. With financial globalization, China can also be the same as other developed countries in the formulation of financial proprietary financial accounting standards. In this paper, the traditional accounting for financial accounting and the development of different backgrounds, opportunities and challenges, from the accounting elements between them, accounting recognition, accounting measurement, the difference between the accounting and financial statements for the direction of accounting knowledge combined with the study were compared to their made with full understanding.

KEY WORDS: Financial accounting; Standards for enterprises； National economy； Traditional accounting

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浅析金融会计与传统会计的区别

目 录

中文摘要.............................................................................................. I 英文摘要............................................................................................. II 1 金融企业会计与传统企业会计的概述 ............................................ 1

1.1 金融企业会计概述................................................................. 1 1.2 传统企业会计概述................................................................. 2 2 金融企业与传统企业的要素之比较 ................................................ 4

2.1 资产 ....................................................................................... 4 2.2 负债 ....................................................................................... 4 2.3 所有者权益 ............................................................................ 5 2.4 收入 ....................................................................................... 5 2.5 成本费用................................................................................ 6 2.6 利润 ....................................................................................... 7 3 金融会计与传统会计确认之比较.................................................... 7

3.1 资产、负债确认比较 ............................................................. 7

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浅析金融会计与传统会计的区别

3.2 收入、费用确认比较 ............................................................. 8 4 金融会计与传统会计计量比较 ....................................................... 8

4.1 资产、负债计量比较 ............................................................. 8 4.2 收入、费用计量比................................................................. 9 5 金融会计与传统会计财务报表之比较 .......................................... 10

5.1 资产负债表 .......................................................................... 10 5.2利润表 ...................................................................................11 5.3现金流量表 ............................................................................11 结束语 .............................................................................................. 12 致 谢 .............................................................................................. 13 参考文献........................................................................................... 14

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