【摘要】：正資本市場(chǎng)是市場(chǎng)經(jīng)濟(jì)中不可或缺的重要組成部分,對(duì)促進(jìn)經(jīng)濟(jì)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(guó)多層次資本市場(chǎng)的建立,場(chǎng)外交易市場(chǎng)(三板市場(chǎng))應(yīng)運(yùn)而生,柜臺(tái)市場(chǎng)會(huì)計(jì)問題成為一個(gè)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(cái)經(jīng)大學(xué);
【分類號(hào)】：F830.9;F233
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本文編號(hào)：2307909