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dc.contributor.advisor肖虹
dc.contributor.author张欣
dc.date.accessioned2016-02-23T01:05:12Z
dc.date.available2016-02-23T01:05:12Z
dc.date.issued2015-07-09 16:58:53.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/95486
dc.description.abstract随着金融市场化改革的推进,我国商业银行面临着日益激烈的市场竞争,有关证券投资、海外业务拓展、套期保值、退休福利义务管理等经营活动也相应不断拓展。然而,这些经营活动所产生的未实现利得(损失)往往因不符合实现原则而无法在当期损益中反映。深入研究这些经营活动所形成的其他综合收益信息相关问题,对于加强商业银行风险承担行为管控、正确评估商业银行价值,意义重大。 在上述背景下,本文以我国商业银行其他综合收益信息为研究对象,对商业银行其他综合收益的信息生成路径以及信息透明度进行较深入的分析和检验。本文首先梳理分析了其他综合收益信息会计处理和报告理论基础,即资产负债观以及决策有用观。其次,从影响其他综合收益...
dc.description.abstractWith the development of marketization of financial business,Chinese commercial banks are faced with ever-increasing fierce market competition. Securities investment, overseas business development, hedging behavior, and retirement welfare obligation management have become more and more frequent and play important roles in commercial banks’ businesses. However, there are possibilities that gains and...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=46644&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=49628
dc.subject其他综合收益
dc.subject生成路径
dc.subject信息透明度
dc.subjectOther Comprehensive income
dc.subjectGeneration Path
dc.subjectTransparency
dc.title商业银行其他综合收益会计信息研究
dc.title.alternativeResearch on Accounting Information of Other Comprehensive Income in Commercial Banks
dc.typethesis
dc.date.replied2015-05-19
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520121151119


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