摘要

為提高信托業(yè)務有關會計信息的質量和可比性，完善信托業(yè)務風險管理，銀監(jiān)會決定自2010年1月1日起，信托公司對信托業(yè)務的會計核算執(zhí)行新會計準則，本文將從信托業(yè)務會計核算的基本假設、會計科目設置、會計科目數(shù)據(jù)轉換和查詢、首次執(zhí)行新會計準則下信托業(yè)務會計信息系統(tǒng)核算銜接等問題闡述自己的觀點。
在現(xiàn)代企業(yè)制度下,企業(yè)的會計信息需要量日益增多,對會計信息的內容要求也越來越高和日益多樣化,而近幾年由于社會環(huán)境的影響致使會計信息普遍存在失真問題,這就會使會計信息失去價值,會計工作也就等于喪失了生命。
知識經濟時代,電子商務,網(wǎng)上公司及其他新的經濟現(xiàn)象的出現(xiàn),使得企業(yè)的業(yè)務流程及會計程序,會計組織機構要進行重新設計。
新的世紀,新的格局,新的機遇,新的挑戰(zhàn).我們既面臨著大好地發(fā)展環(huán)境,也面對著困難和挑戰(zhàn).廣大財會工作者,讓我們以飽滿的熱情.深厚的感情,澎湃的激情,堅持解放思想,實事求是,與時俱進,開拓創(chuàng)新的科學精神,奮發(fā)有為,敬業(yè)奉獻,扎扎實實地做好各項工作,不斷開創(chuàng)財會改革與發(fā)展的新局面,使社會主義市場經濟沿著一條健康大道迅猛發(fā)展。


關鍵詞：
信托業(yè)務；新會計準則；信托會計核算系統(tǒng)









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In order to improve the trust business related the quality of accounting information and comparability, perfect trust business risk management decision 2010, CBRC since January 1st, trust company to trust business accounting execute new accounting standards, this paper from the trust business accounting basic assumption, accounting subject setting, accountant course data conversion and query, first under new accounting standards implementation of accounting information system trust business accounting issues linking assert their point of view.
Under the modern enterprise system, the enterprise accounting information requirements increase, the content of accounting information and higher demand and increasingly diverse, and in recent years due to the influence of social environment cause widespread accounting information distortion problem, this will make the accounting information lose value, accounting work also is tantamount to lose their lives.
In the era of knowledge economy, e-commerce, online companies and other new economic phenomenon appearances, makes the enterprise business process and accounting procedures, accounting organizations should be redesigned.
New century, new pattern, new opportunities and new challenges. We face both good development environment, and also facing difficulties and challenges. General accounting workers, let us with full enthusiasm. Deep relationship, surging passion, insist on emancipating the mind, seeking truth from facts and keeping pace with The Times, pioneering and innovative scientific spirit, promising a solid, dedication to, to complete each work and incessantly accounting reform and the development of new situation and make socialist market economy along a health avenue rapid development.
Keywords:
Trust business; New accounting standards; Trust accounting system














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目錄
 前言…………………………………………………………………………………4頁
第一章 關于信托業(yè)務執(zhí)行新會計準則對會計基本假設的理解………………………………………………………………………………………6頁
1.1開辟融資渠道
1.2要建立健全企業(yè)各項定額指標體系
1.3資金要集中,統(tǒng)一管理,盤好用活資金
1.4苦練內功,創(chuàng)造良好的外部環(huán)境
1.5增收節(jié)支,開源節(jié)流,節(jié)約資金,減少浪費,提高資金利用率
第二章、新會計準則下信托項目會計核算的會計科目設置問題…………………8頁
2.1現(xiàn)代企業(yè)制度下的現(xiàn)代企業(yè)會計的服務對象
2.2運用管理會計職能進行經營決策,投資決策
第三章 信托業(yè)務執(zhí)行新會計準則的會計報表格式和核算問題……………………9頁
3.1現(xiàn)代企業(yè)制度下的會計工作的地位和作用
3.2建立健全會計信息管理體系
3.3現(xiàn)代企業(yè)會計要用現(xiàn)代科學管理方法
第四章 新會計準則下信托業(yè)務的會計核算中重點會計科目核算問題 …………10頁
4.1按照信托項目的投向
4.2關于“交易性金融資產”的核算
4.3關于“可供出售金融資產”的核算
4.4關于“長期股權投資”的核算
4.5關于“損益平準金”核算
第五章 信托業(yè)務執(zhí)行新會計準則的會計科目數(shù)據(jù)轉換和會計信息系統(tǒng)核算銜接問題 …..................................................................12頁
5.1關于信托業(yè)務會計信息系統(tǒng)的新舊會計準則轉換和銜接問題
5.2信托公司在進行信托業(yè)務會計核算執(zhí)行新會計準則的準備前期
第4章 結論……………………………………………………………………………14頁
謝詞………………………………………………………………………………………15頁
參考文獻…………………………………………………………………………………16頁