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題名 | 證券業會計在監察實務上應注意的幾個要點=Some Important Issues on the Supervision of the Accounting Practice of Financial Security Companies |
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作者 | 張勝三; Chang, Sheng-san; |
期刊 | 實踐學報 |
出版日期 | 19990600 |
卷期 | 30 1999.06[民88.06] |
頁次 | 頁151-167 |
分類號 | 563.53 |
語文 | chi |
關鍵詞 | 證券業; 會計; 監察; |
中文摘要 | 證券業在金融高度發展中,居很大的媒介角色。在先進國家尤其是美國其經營之 項目有現貨交易及期貨交易與其等所衍生的還有甚多附屬商品的交易。因其具有公共性,如 不善經營管理則易產生社會問題。 因此證券業重視審計之監督與注意公司內規制度使其有機能地及有效力地推展業務。 為適應未來證券業之發展,茲參考歐美、日本之管理狀況及我國現有規定,說明證券商在會 計上應注意之事項,以期對證券業能有所認識;茲分如下述幾點說明: 1.序言。 2.證券商其財務報表有關損益之結構及其特徵。 3.證券商特有之會計處理標準。 4.如何對證券商之會計與實務作一監督並在檢查上應注意之危險點。 5.不平衡交易之會計與監查。 6.結論。 |
英文摘要 | Negotiable securities line of business have been playing an important role in financial intermediation in advanced countries especially in the United States, the items of products in which the United States engaged are various such as the current goods trade, the future trade and more attached goods trade. As the public quality if it does not make perfect management in supervising more problems easily. Therefore Negotiable securities should be to pay attention to examining in supervision and to emphasizing the inside regulation system about the organic characters' development condition and for suiting the development of the negotiable securities lines of business in future. Now we should make reference to Europe, America, Japan about the condition of supervision and also our country for regulations according to rules. Thus we are available to explaining negotiable securities line of business and some items to be paid attention in account to recognize negotiable securities lines of business, now, we shall explain in the following. 1. Preface. 2. Describe negotiable securities business in which financial affair forms for reporting states etc., and then relevant profit and loss structure and their characteristics. 3. Describe negotiable securities lines of business which will and proceed to pay attention to danger in the special accounting process standard point. 4. How do the negotiable securities to make supervision in the practice of the account and give attention to the dangerous point on the Examination. 5. Describe how to do the off-balance transactions get to make the accounting and make a supervision. 6. Conclusion. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。