衍生金融工具会计管理与控制

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论文中文摘要:衍生金融工具的兴起与发展,不仅给融资过程和金融市场带来深刻影响,而且也给传统会计理论和实务带来强烈的冲击。本文对衍生金融工具会计作了的系统性理论研究,以传统的会计理论和丰富多彩的金融创新为背景,从衍生金融工具的会计概念入手,对衍生金融工具的会计确认、会计计量和会计报告进行了全面的论述,构建起了相对完整的衍生金融工具会计理论体系,既具有较高的理论价值,又具有重要的社会实践价值。本文共分五个部分研究衍生金融工具相关的会计问题:第一部分,衍生金融工具概述,主要介绍衍生金融工具的定义、内容、特点、所面临的风险;第二部分,财务会计理论结构下的衍生金融工具会计问题研究,本节尝试从财务会计理论框架的角度来研究衍生金融工具会计,综述了学术界关于会计理论的定义,会计理论体系的分类、内容等相关知识,并介绍了学术界关于会计目标的代表性观点、对衍生金融工具会计目标与现代会计目标一致性问题进行了研究;第三部分,衍生金融工具会计确认理论问题研究,讨论会计确认的一般理论,分析衍生金融工具会计对会计确认理论的冲击,提出衍生金融工具会计对会计确认理论的创新和发展的方面;第四部分,衍生金融工具会计计量理论问题研究,讨论会计计量的一般理论、公允价值计量模式的特点和优点,衍生金融工具会计对传统会计计量理论的冲击并提出改进的建议;第五部分,衍生金融工具会计信息披露问题研究,讨论会计信息披露的一般理论、衍生金融工具会计对会计信息披露的冲击及对会计信息披露理论的创新
Abstract(英文摘要): The rise and development of financial derivative instrument, not only for the financial intermediary process and he a profound impact on the financial markets, but also he a strong impact of the traditional accounting theory and practice. This paper accounting of financial derivative instruments were systemic theoretical research on the theory of traditional accounting and financial innovation as a variety of backgrounds, from the financial derivative instrument accounting start with the concept of financial derivative instrument accounting confirmed that the accounting measurement and accounting reports conducted a comprehensive exposition, and he set up a relatively complete theory of derivatives accounting system, as well as with higher theoretical value, but also has important social practice. This article is divided five part to research accountant question of financial derivation instruments : The first part, the financial derivation instruments outline, mainly introduced the financial derivation instruments’ definition, the content, the characteristic, risks; The second part, financial inventory accounting under theory structure’s financial derivation instruments accountant the question research, this attempt the theory frame’s angle studies financial derivation instruments accountant from financial inventory accounting, summarized the academic circle about the accounting theory definition, the accounting theory system’s classification, the content and so on related knowledge, and introduced the academic circle about accountant the goal representative viewpoint, to grew financial instruments accountant the goal and modern accountant the goal uniform question has conducted the research;The third part, the theory question research of financial derivation instruments accountant confirmed , discusses the general theory which accountant confirmed that analysis financial derivation instruments accountant to accountant confirmed the theory the impact, proposed financial derivation instruments accountant confirms the theory to accountant the innovation and the development aspect; The fourth part, the measurement theory question research of financial derivation instruments accountant, discusses the general theory .the sound value measurement pattern characteristic and the merit accountant measures, financial derivation instruments accountant to traditional accountant the measurement theory impact and puts forward the improvement proposal; The fifth part, the financial derivation instruments accounting information disclosure question research, discusses the accounting information disclosure the general theory, derivation financial instruments accountant to the accounting information disclosure impact and to the accounting information disclosure theory innovation.
论文关键词: 衍生金融工具;会计理论;确认;计量;披露;
Key words(英文摘要): Financial derivative instrument;Accounting theory;Recognition;Measurement;Disclosure;