由于种种原因，我国的证券会计在规范化、制度化和统一化方面还存在一些问题。本文拟就证券公司的两种业务──证券抵押贷款和证券贴现的账务处理问题，发表一些看法。一、证券抵押贷款业务的核算证券抵押贷款是指经批准的证券公司受理持有证券机构或个人的申请，按规定审查核 Due to various reasons, there are still some problems in the standardization, institutionalization and unification of China’s securities accounting. This article intends to make some comments on the handling of the securities business’s two types of business, securities mortgage loans and securities discards. First, the securities mortgage loan business accounting Securities mortgage refers to the approved securities companies to accept the application of securities institutions or individuals, according to the provisions of the review of nuclear