摘要
本文首先介绍了统一我国证券投资基金收入确认原则的必要性和收入确认的三种原则 ,然后结合我国证券市场实际情况 ,探讨以经济收益计提一定投资损失准备作为我国投资基金收入确认原则的合理性。
This article starts by introducing the necessity of harmonizing revenue recognition principles related to investment fund in our country and the three principles used in revenue recognition.Combining with the practical situations of our securities market,it discusses the reasonableness of using economic income minus a certain amount of investment loss as the basis amount of investment fund revenue that should be recognized.
出处
《中央财政金融学院学报》
CSSCI
2000年第10期53-55,共3页
Journal of Central University of Finance & Economics
