摘要
通过分析实行"新两规"的政策本意,探讨实施"新两规"对信托业以及信托会计核算的影响,并从核算时效和核算质量两个方面提出信托公司应对会计核算变化的措施。
The paper analyzed the real intention to perform the "new-two-policy", discussed the effect on the trust industry and the trust accounting of the "new-two-policy", and pointed out the countermeasures to reply the change of trust accounting from aspects of accounting limitation and accounting quality.
出处
《大连海事大学学报(社会科学版)》
2009年第3期56-59,共4页
Journal of Dalian Maritime University(Social Science Edition)
关键词
信托核算
核算质量
核算时效
新两规
trust accounting
accounting quality
accounting limitation
new-two-policy