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证券投资基金已成为投资者将储蓄转化为投资的渠道,相应地也出现一些新的会计问题迫切需要与之相适应的会计理论加以指导。本文从传统会计理论出发阐述证券投资基金会计核算与企业会计核算的不同点,以期使投资者认识其本质特征,把握证券投资基金会计核算的原理以监督其会计核算行为,保护自身的利益,促进证券投资基金事业的健康发展。
Securities investment funds have become the channels for investors to convert their savings into investments. Correspondingly, some new accounting problems urgently need corresponding accounting theories to guide them. Based on the traditional accounting theory, this article elaborates the difference between accounting and accounting of securities investment funds, in order to make investors understand its essential characteristics, grasp the principle of securities investment fund accounting to supervise its accounting behavior, protect its own interests and promote The healthy development of securities investment fund business.