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    • 急求毕业论文摘要英文翻译(请勿机器翻译). [中文内容见以下回答内].谢谢

    【摘要】为了顺应国际金融市场迅速发展，进一步适应我国新兴金融市场投融资业务的日益扩张, 财政部于2006年2月颁发了四项金融工具会计准则, 这为我国上市企业金融工具会计核算提供了完整、规范的会计处理标准，标志着我国会计准则体系建设迈出了重要的一步。随着金融工具会计准则2007 年1 月1 日起在上市企业的施行，金融工具会计准则无论在形式上还是实质上都是对企业最具影响力的会计准则，特别是金融企业。基于此，本文以金融企业作为分析问题的切入点，针对金融企业实施金融工具会计准则过程中存在的难点，对金融企业有效实施金融工具会计准则的对策进行研究探索，旨在为这一问题的研究起到抛砖引玉的作用。
    【关键词】金融工具；会计准则；公允价值

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    相关建议   2008-05-18
    In order to comply with the international money market rapidly expand, further adapted our country emerging money market to throw the financing service the day-by-day expansion, Ministry of Finance has issued four financial instruments accounting standards in February, 2006, this provided completely, standard accountant for our country Listed enterprise financial instruments accounting to process the standard, symbolizes that our country accounting standards system construction stepped out important one step. Along with financial instruments accounting standards on January 1, 2007 in Listed enterprise's execution, financial instruments accounting standards, regardless in formally materially is to the enterprise most influential accounting standards, specially financial enterprise. Based on this, this article takes the analysis question by the financial enterprise the breakthrough point, implements the difficulty which in view of the financial enterprise in the financial instruments accounting standards process exists, carries on the research exploration to the financial enterprise effective implementation financial instruments accounting standards' countermeasure, is for the purpose of function which offers a few ordinary introductory remarks so that others may offer their valuable ideas for this question's research.
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