【摘要】：正資本市場是市場經(jīng)濟中不可或缺的重要組成部分,對促進經(jīng)濟發(fā)展、優(yōu)化資源配置發(fā)揮著至關(guān)重要的作用。隨著我國多層次資本市場的建立,場外交易市場(三板市場)應(yīng)運而生,柜臺市場會計問題成為一個新的研究領(lǐng)域。
[Abstract]:As an indispensable part of market economy, positive capital market plays an important role in promoting economic development and optimizing resource allocation. With the establishment of multi-level capital market in China, the over-the-counter market (three-board market) emerges as the times require, and the accounting problem of the over-the-counter market becomes a new research field.
【作者單位】： 天津財經(jīng)大學(xué);
【分類號】：F830.9;F233
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本文編號：2307909