市场经济的发展充满了各种各样的风险与意外,特别是随着我国金融市场的迅速发展、金融创新速度的加快和金融种类的不断增多,很多企业都有将金融资产转移到其他方,以保持资产的流动性,最大程度免受市场经济风险的侵蚀。本文就金融资产转移的相关问题进行探析,主要研究金融资产转移的情形与其会计处理。 The development of market economy is full of all kinds of risks and surprises. Especially with the rapid development of China’s financial markets, the acceleration of financial innovation and the increasing variety of financial types, many enterprises transfer financial assets to other parties, To maintain the liquidity of assets, the greatest degree of freedom from market economy risk erosion. This article analyzes the related problems of financial assets transfer, mainly studies the transfer of financial assets and its accounting treatment.