资产转移确认中风险与报酬法同金融合成法比较研究  

A Comparative Study on Risk-Return Approach and Financial Component Approach of Asset Transfer Confirmation

作　　者：胡志成[1] 

机构地区：[1]中国社会科学院金融研究所博士后流动站,北京100005

出　　处：《云南财经大学学报》2010年第5期112-116,共5页Journal of Yunnan University of Finance and Economics

摘　　要：研究了美国和中国对资产转移确认从风险与报酬分析法向金融合成分析法演变的过程,比较分析了两者对资产转移确认的不同影响,认为风险与报酬分析法重视金融交易的交易形式,而金融合成分析法则重视交易的实质,金融合成分析法降低了金融交易的不确定性,适应了金融交易的发展趋势,因此,为了给金融交易的创新和管理创造良好的会计环境,中国宜对会计中资产转移的确认和计量等原则进行完善,并逐步采用金融合成分析法。In the paper, the developing process of asset transfer confirmation in both America and China from risk -return analysis approach to financial component analysis approach is studied, and the influence of the two approaches on asset transfer confirmation is compared and analyzed. The results show that risk -return analysis approach pays great attention on the transaction mode of financial transactions, while financial component analysis approach emphases the essence of transactions, which decreases the uncertainty of financial transactions and in accordance with the development tendency of financial transactions. Therefore, in order to create a good ac- counting environment for the innovation and the management of financial transactions, we should perfect the confirmation and measurement of assets transfer, and apply financial component approach gradually.

关 键 词：风险与报酬分析法 金融合成分析法 资产转移确认 

分 类 号：F230[经济管理—会计学]