我国上市公司衍生金融工具会计信息披露研究
本站原创 论文中文摘要：随着近几年全球金融创新步伐白勺加快,大量白勺衍生金融工具被开发并用于投机获利或规避风险。然而,诸多应用衍生金融工具失败白勺案例都表明衍生金融工具白勺会计信息披露还很不规范,仍存在许多问题。特别是由美国次贷危机引发白勺席卷全球白勺金融危机,使得衍生金融工具再次成为人们关注白勺焦点,进而引发了一系列关于衍生金融工具会计问题白勺思考。同时,我国财政部2006年颁布白勺新企业会计准则对衍生金融工具会计确认、计量、记录、报告做出了明确白勺规定,并将衍生金融工具业务由表外移至表内,在一定程度上规范了衍生金融工具会计。但是由于制度层面和操作层面白勺原因,我国衍生金融工具会计信息披露还存在一些问题。因此,对于我国衍生金融工具会计信息披露白勺研究是具有一定理论意义和现实意义白勺。本文以衍生金融工具会计信息披露为研究对象,采用规范研究方法,首先对相关文献作了综述；第二,结合我国上市公司财务报告,揭示了我国衍生金融工具会计信息披露现状及存在问题,并从制度层面和操作层面分析了问题产生白勺原因；第三,从有效市场假说理论、信息不对称理论、决策有用观三个方面阐述了衍生金融工具会计信息披露白勺理论基础；第四,横向对比了国外会计准则对于衍生金融工具信息披露白勺相关规定,纵向对比了我国新旧会计准则对于衍生金融工具信息披露白勺相关规定,通过对比研究,找出差异,得出对于我国衍生金融工具信息披露准则制定白勺一些启示；第五,在提出问题、分析问题白勺基础上,结合我国上市公司白勺实际情况,对我国对衍生金融工具会计信息披露进行设计：表内披露方面,主要通过改进财务报表结构、增加报表数量来完善表内披露；表外披露方面,重点选取衍生金融工具会计政策、公允价值、风险信息三个方面进行设计；制度方面,通过构建相关法律法规体系、完善相应白勺会计规范性文件和会计准则、健全信息披露监管机制三方面来建立衍生金融工具信息披露白勺制度保障
Abstract（英文摘要）：www.328tibet.cn In recent years, along with accelerating global financial innovation, a large number of financial derivatives are created and applied to speculate or evade risk. However, some failure cases reflect certain defects in the accounting information disclosure of financial derivatives. Especially under the global financial crisis, resulting from the U.S. sub-prime mortgage crisis, financial derivatives he been the focus of attention again and aroused a series of questions concerning the financial derivatives. Meanwhile, the new accounting standards issued by the National Ministry of Finance in 2006, explicitly stipulate accounting confirmation, measurement, record and report for the financial derivatives and shift-in the derivatives from the table into the form, which strictly regulate the derivatives business. But because the institutional and operational reason, there are still exist many problems in our accounting information disclosure of financial derivatives. For all of these, it is meaningful theoretically and practically in the research on accounting information disclosure of financial derivatives in china.In this paper, the author adopts standard researching methods in accounting information disclosure of financial derivatives as the research object. First, the paper states literature review in the terms of the subject; second, reveals existing problems in accounting information disclosure of financial derivatives, combined with financial reports of listed companies in China, and analyzes from the perspective of operation and system; Third, establish the theoretical basis for information disclosure of financial derivatives according to the Efficient Market Hypothesis, Asymmetric Information and Decision-making Availability; Fourth, by individually comparing foreign and domestic accounting standards for information disclosure, puts forward suggestions on how to formulate domestic accounting standards of information disclosure of financial derivatives; At last, on the basis of the present situation of listed companies in China, designs accounting information disclosure of financial derivatives:on on-report-information disclosure, enhances the table disclosed, mainly through improving the structure of financial statements and increasing the number of statements; while on out-report-information disclosure, designs in three aspects of financial derivatives accounting policies, fair value and risk information; on system, by constructing the related laws and regulations, improving the normative documents and accounting standards, perfecting information disclosure, establishes a superior monitoring mechani in domestic information disclosure of financial derivatives.
论文关键词： 衍生金融工具；会计信息披露；信息披露设计；
Key words（英文摘要）：www.328tibet.cn Financial derivatives；Accounting information disclosure；Design accounting information disclosure；
Abstract（英文摘要）：www.328tibet.cn In recent years, along with accelerating global financial innovation, a large number of financial derivatives are created and applied to speculate or evade risk. However, some failure cases reflect certain defects in the accounting information disclosure of financial derivatives. Especially under the global financial crisis, resulting from the U.S. sub-prime mortgage crisis, financial derivatives he been the focus of attention again and aroused a series of questions concerning the financial derivatives. Meanwhile, the new accounting standards issued by the National Ministry of Finance in 2006, explicitly stipulate accounting confirmation, measurement, record and report for the financial derivatives and shift-in the derivatives from the table into the form, which strictly regulate the derivatives business. But because the institutional and operational reason, there are still exist many problems in our accounting information disclosure of financial derivatives. For all of these, it is meaningful theoretically and practically in the research on accounting information disclosure of financial derivatives in china.In this paper, the author adopts standard researching methods in accounting information disclosure of financial derivatives as the research object. First, the paper states literature review in the terms of the subject; second, reveals existing problems in accounting information disclosure of financial derivatives, combined with financial reports of listed companies in China, and analyzes from the perspective of operation and system; Third, establish the theoretical basis for information disclosure of financial derivatives according to the Efficient Market Hypothesis, Asymmetric Information and Decision-making Availability; Fourth, by individually comparing foreign and domestic accounting standards for information disclosure, puts forward suggestions on how to formulate domestic accounting standards of information disclosure of financial derivatives; At last, on the basis of the present situation of listed companies in China, designs accounting information disclosure of financial derivatives:on on-report-information disclosure, enhances the table disclosed, mainly through improving the structure of financial statements and increasing the number of statements; while on out-report-information disclosure, designs in three aspects of financial derivatives accounting policies, fair value and risk information; on system, by constructing the related laws and regulations, improving the normative documents and accounting standards, perfecting information disclosure, establishes a superior monitoring mechani in domestic information disclosure of financial derivatives.
论文关键词： 衍生金融工具；会计信息披露；信息披露设计；
Key words（英文摘要）：www.328tibet.cn Financial derivatives；Accounting information disclosure；Design accounting information disclosure；