摘要
本文首先介绍了目前金融统计中金融资产的分类与建议财务会计中的金融资产分类,然后给出建议的金融统计中金融资产的分类调整结果,重点介绍了其中的各个金融资产类型,还针对金融资产流量核算、金融存量核算、金融市场统计等问题提出统一协调的建议。论文最后作了总结,展望了后续研究。
The paper firstly introduces financial suggestions on the adjustment of such classification. asset classification in current financial statistics and proposes Then it describes in details the adjustment of financial asset classification, and introduces all categories of financial assets. The suggestions also include unified coordination conceming the flow of financial asset accounts, the stock of financial asset accounts, and the statistics of financial market. At last, the paper draws conclusions and forecasts later researches.
出处
《上海金融》
CSSCI
北大核心
2011年第10期39-44,共6页
Shanghai Finance
基金
北京大学金融系和金融与产业发展研究中心的国家课题<中国股权投资基金发展的模式>的阶段性成果
关键词
金融统计
金融资产
分类
金融市场
Financial Statistics
Financial Asset
Classification
Financial Market