Studies Of Several Theoretical And Practical Issues On Financial Services Accounting

Financial services accounting is not the new domain in the investigation of national accounting, but one of the study fields with more difficult problems. Because of natural characteristics of financial services and difference of the accounting basis in countries, there are a lot of problems and disputes in financial services accounting. Especially, with the rapid development of financial market in recent years, all kinds of financial corporations change obviously in aspect of traditional role, market share, business contents and so on. And these changes bring a greater challenge to financial services accounting. Due to the short history, theoretical methods and practical operations of financial services accounting in China are in low development lagging behind UN, OECD and other developed countries such as America and EU. Recently, financial service industry has developed fast and plays an increasingly important role in national economy in China. This urgently requires us to further strengthen study on theory and method of financial services accounting so as to meet practical needs.Considering the above reasons, with estimation on production and use of financial services for foundation, this paper systematically analyzes and evaluates present theories and methods for financial services accounting, and further probes into some schemes for the improvement combining with the lastest revison of SNA-1993. By referring to the newest research achievements, this paper also analyzes and dicusses existing problems and improving measures of financial services accounting in China. Except for the introduction, there are five chapters for the main content. Chapter 1 expounds basic problems of financial services accounting. Chapter 2 analyzes and dicusses issues related to financial intermediation services indirectly measured (FISIM) accounting. Chapter 3 makes a thorough analysis of relevant problems of insurance services accounting. Chapter 4 systematically investigates estimation of various financial institutions output based on the researches and analysis of the previous chapters. Chapter 5 studies some questions of financial services accounting in China.In a word, based on available theories and methods for national accounting, according to present conditions, existing problems and realistic demands, this paper attempts to investigate deeply and systematically theories, methods and applications of financial services accounting, and push forward the continuous development of relevant theories and practices of financial services accounting. Compared with similar researches, the characteristics of this dissertation are as follows:Firstly, by collecting the latest materials, searching for the new perspectives and digging out the new viewpoints, it tries to make innovation in aspect of study content and angle.Secondly, it strives to make study system more complete and reflect better the panorama of financial services accounting.Thirdly, it combines with theoretical analysis and method discussion. And emphasis is study on the basic methodology for national accounting, especially financial services accounting.