关键词: FISIM, 金融机构, 存贷款, 风险管理, 流动性转换

Abstract: Defining the accounting scope is the precondition of financial intermediation services indirectly measured (FISIM). This paper mainly analyses five very controversial issues from three aspects: accounting subject (financial institutions), accounting object (financial service) and accounting carrier (financial instruments). Thereby, the accounting scope of FISIM is defined more reasonably. It lays the theoretical foundation for FISIM accounting, so as to improve the accounting accuracy of FISIM.

Key words: FISIM, Financial Institutions, Deposits and Loans, Risk Management, Liquidity Transformation