浅析融资融券交易业务及其会计处理  

Security Financing Transaction and Accounting Treatment

作　　者：邹玉桃[1] 

机构地区：[1]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2011年第1期116-119,共4页Journal of Hunan University of Finance and Economics

摘　　要：开展融资融券业务,对于完善我国证券市场结构将产生积极的影响。它不仅能满足投资者多样化的投资需求,而且能丰富证券公司的产品结构,增强其盈利能力。准确把握融资融券交易业务的概念、特点、操作流程及风险,了解国家有关部门及证券交易所对融资融券风险的控制要求,对于投资企业和证券公司规避投资、融资风险是非常必要的,同时也是企业和证券公司正确运用具体会计准则进行会计处理的前提。Security financing transaction can help to perfect the structure of Chinese security market,for it not only meets the diversified needs of investors,but enrich the product structure of security companies and improve the abilities to make profit.It is necessary for investment enterprises and security companies to have a good understanding of the concept,features,procedure and risks of security financing transaction and the requirements of national department to avoid risks and conduct accounting treatment.

关 键 词：融资融券 风险控制 会计处理 

分 类 号：F275[经济管理—企业管理]