非法交易对国际收支平衡表影响的会计学分析  

Accounting Analysis about Effect of Illegal Transactions on Balance of International Payments

作　　者：张旭[1] 卢百魁[1] 

机构地区：[1]青岛大学经济学院,山东青岛266071

出　　处：《北华大学学报（社会科学版）》2006年第5期33-37,共5页Journal of Beihua University(Social Sciences)

摘　　要：国际非法交易产生的大量“游资”,对国家金融安全会产生一定冲击。可以从会计学角度对国际收支平衡表的经常项目、资本和金融项目逐项进行分析。由于隐蔽性日趋增强,只有很少一部分非法交易会影响到平衡表的“误差与遗漏”项,大部分交易将以不准确或错误分录的形式出现在国际收支平衡表中。因此,分析一国国际收支状况时,不应忽视非法交易的影响。Illegal transactions between countries may create a great deal of ＂hot money＂, which can impact the financial safety of nations. So we can analyze the current account, capital and finance account of balance of payments item by item from accounting point. Most of them can make borrow and lend account balance, and even some of them don＇ t appear at the balance of payments because the conspicuous phenomenon becomes more and more serious. So, we shouldn＇ t ignore the influence of these illegal transactions to every item when we analyze the balance of payments.

关 键 词：非法交易 国际收支平衡表 误差与遗漏 会计学分析 

分 类 号：F740.45[经济管理—国际贸易]