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以证券投资基金为例研究停牌股票估值问题

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摘要 本文以现行企业会计准则和证监会对证券投资基金估值的有关规定为依据,分析了当前停牌股票估值中存在的问题,并以证券投资基金为例针对存在的问题提出完善相关法规、引入停牌股票估值的第三方估值机构和加强金融创新的建议。
作者 李巧丽
出处 《财会月刊(下)》 2011年第12期28-29,共2页 Finance and Accounting Monthly
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