随着改革开放的不断深入,从中央到各省、市、自治区和计划单列城市,都相继成立了国际信托投资公司,由于国际信托投资公司是新生事物,有其自身的经营特点,它还存在一些不足之处,尤其在经营管理方面,如业务的开拓和会计核算等,在理论和实践上都需要认真地研究,探讨。笔者现就国际信托投资公司会计核算的特点谈几点看法,并提出几条建议。国际信托投资会计核算的特点,是由它的经营特点决定的,国际信托投资业务,包括国内、外两方面的业务和资金往来,使用着各种货币,经营着多种业务,并采取多种融资方式,因此,国际信托投资会计核算应具有不同于一般会计核算的特点。1.会计核算内容具有多样性。它是由多种经营业务和多种融资方式并存决定的。按照国家批准的业务范围,国际信托投资公司不但经营一般银行的存、贷款业务,而且还有一些特殊业务,如向境外借款、外汇信托投资、发行和代理发行外币有价证券、国际 With the continuous deepening of reform and opening up, from the central government to provinces, cities, autonomous regions, and separately listed cities, international trust and investment companies have been established one after another. As international trust and investment companies are new and have their own operating characteristics, there are still some Inadequacies, especially in business management, such as business development and accounting, need to be carefully studied and discussed both theoretically and practically. The author now makes some comments on the characteristics of the accounting of international trust and investment companies, and puts forward several suggestions. The characteristics of international trust investment accounting are determined by its operating characteristics. The international trust investment business, including both domestic and foreign businesses and capital transactions, uses various currencies, operates a variety of businesses, and takes a variety of Financing methods, therefore, international trust investment accounting should have characteristics different from general accounting. 1. The accounting content is diverse. It is determined by the coexistence of diversified business operations and multiple financing methods. According to the scope of business approved by the country, the international trust and investment company not only operates deposits and loans of general banks, but also has special businesses such as overseas borrowing, foreign exchange trust investment, issuance and agency of foreign currency securities, international