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自1987年,我国第一家财务公司——东风汽车财务有限公司由中国人民银行批准成立。经过近30年的发展,财务公司从无到有,从寡到多,从小到大,已经成为国家金融行业中不可分割的重要组成部分。财务公司筹建、开业程序逐渐简化,申请筹建财务公司的企业集团越来越多。新设立的财务公司财务人员往往都是从企业集团委派或其他非财务公司金融机构外聘人员,对财务公司会计科目设置和计量不能够很好掌握。为此,本文针对财务公司会计科目的确认和计量的探讨,可以为即将设立的财务公司财会工作提供一定的借鉴意义。
Since 1987, China’s first financial company - Dongfeng Automobile Finance Co., Ltd. was approved by the People’s Bank of China. After nearly 30 years of development, finance companies have grown from scratch, from small to large, from small to large, have become an integral part of the national financial industry. The preparation and opening of the finance company are gradually simplified, and there are more and more enterprise groups applying for the establishment of the finance company. The newly established finance company financial officers are often appointed by the enterprise group or other non-financial company financial institutions, external personnel, accounting and accounting of financial companies can not be well mastered. For this reason, this article aims at the confirmation and measurement of the finance company’s accounting subjects, which can provide certain reference for the finance and accounting work of the upcoming finance company.