【摘要】 在新的“一法两规”的基本制度框架下,中国信托业的行业定位开始由“高度银行化的混合经营模式”向“专业化受托理财金融机构”转换,但由于其市场形象还处于重建期,从而出现了诸多的问题。针对我国目前信托业存在的主要问题,提出了设置适合信托投资公司的会计制度和会计科目、制定具有中国特色的信托税收制度等建议,对信托业的健康发展有一定的参考价值。更多还原

【Abstract】 Under the"one-law and two-rule system", the trade orientation of domestic trust business begins to transform from "the highly banking and mixed management mode" to that dominated by "financial institutions dealing with specialized and commissioned financial matters". Because the market image of domestic trust business is still at its rebuilding stage, there arise a great many problems. In respect to these problems, this paper puts forward a series of suggestions, including the establishment of accounting system and accounting items in accordance with specific trusting and investing corporations, and the formulation of trust tax system with Chinese characteristics. They are of reference value for the healthy development of domestic trust business.更多还原