中国金融服务贸易会计风险管理与对策研究

• 영문명: A Study on Accounting Risk Management and Strategy for China’s Financial Service Trade
• 발행기관: 글로벌경영학회
• 저자명: 金英笋 (Jin, Ying-Sun) 金春洙(Kim, Chun-Soo)
• 간행물 정보: 『글로벌경영학회지』글로벌경영학회지 제12권 제2호, 273~291쪽, 전체 19쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2015.06.30

국문 초록

随着国际服务贸易进入高速发展时期，在世界经济中的重要地位日趋突出, 成为衡量国家国际竞争 力的重要指标。同时，世界服务业的结构也在不断地发生变化，金融服务业作为发展最快的知识和技 术型产业之一，现已成为各国国民经济发展的重要支柱和强大动力。金融服务贸易作为服务贸易的一 个重要组成部分，在一国经济发展中的特殊而又重要的地位越来越受到重视。 金融服务贸易中的会计风险管理在促进中国金融服务贸易发展中就有重要价值，伴随贸易规模的不 断扩大，金融服务贸易面临的风险逐渐增加，会计风险是服务贸易发展过程中面临的重要风险之一， 主要包括会计核算、会计结算等方面的问题，导致企业在投资、融资、资金管理等方面都呈现出与市 场的不适应性，导致在高速发展的过程中难以有效应对国际市场中的各类风险，给中国金融服务贸易 带来了强烈的负面影响，因此本文对其进行深入研究，通过金融服务贸易发展现状，分析金融服务贸 易会计风险的成因和所面临的问题，并提出相应的对策。

영문 초록

With the entrance of international service trade into the stage of rapid growth, its critical position in the world economy seems more prominent and becomes important indicator for evaluating national global competitiveness. In the meanwhile, global service industry structure changes steadily, for instance, as one of the knowledge and technology intensive industries with the most rapid growth, financial service industry has become important backbone and strong driving force for national economic development for various countries. As an important component of service trade, particular and significant position of financial service trade in the national economic development is increasingly paid special attention. Accounting risk management in the financial service trade is significant for promoting China’s financial service development. With the constantly expanding trade volume, the risk faced by financial service trade is gradually increasing. Accounting risk is one of the important risks in the service trade development and mainly includes accounting and accounts settlement. It makes the emprises unadaptable to the market in the process of investment, financing and capital management, leads to difficulty in dealing with various risks in the international market in the process of rapid development and brings negative effect for China`s financial service trade. Therefore, through current situation of financial service trade development, we analyzed determinants for accounting risk, problems of financial service trade and finally proposed corresponding suggestions.

목차

Ⅰ. 序 论

Ⅱ. 中国金融服务贸易发展现状

Ⅲ. 金融服务贸易会计风险成因分析

Ⅳ. 金融服务贸易会计风险管理中存在的问题

Ⅴ. 完善金融服务贸易会计风险管理的对策

Ⅵ. 结 论

키워드

中国 金融服务 贸 易 会 计 风 险 管理 China Financial Service Trade Accounting Risk Management