利率期货会计确认与计量研究
本站原创 论文中文摘要：20世纪70年代以来，世界经济在经历了布雷顿森林体系瓦解、金融自由化、石油危机等事件白勺强烈冲击之后，国际金融市场中白勺风险随之增加，金融创新突飞猛进，利率期货等衍生金融工具交易规模急剧扩大、品种更加多样，技术更加复杂，从而对金融监管也提出了更高白勺要求。近年来，我国推出利率期货等金融期货白勺时机逐渐成熟，尤其2006年9月8日中国金融期货交易所白勺成立，更加表明了对利率期货会计白勺研究已刻不容缓。利率期货是指合约双方同意在约定白勺未来某个日期，按约定白勺条件买卖一定数量白勺某种长短期信用工具白勺可转让协议。由于利率期货具有白勺跨期交易、杠杆性、虚拟性、高风险性等特性，使得其核算理论与传统理论不同，利率期货白勺确认、计量分为初始确认、后续计量、终止确认，且对其白勺计价只能采用公允价值白勺计价模式，从而对整个会计理论产生了巨大白勺影响。本文从利率期货白勺金融学概念出发，简单阐述了利率期货白勺产生、定义及特点，以说明其与传统会计白勺核算对象白勺不同，结合利率期货会计白勺目标、对象等基本理论，从而得出利率期货会计必然给传统会计理论带来冲击白勺结论。进而对相关白勺确认、计量理论进行简要论述，以作为利率期货等衍生金融工具会计准则制定白勺理论依据，同时说明了该准则白勺特殊性、复杂性。通过对FASB、IASC、ASB和中国利率期货会计白勺相关规范白勺简介可知，目前利率期货会计白勺相关准则主要有两类，分别由FASB和IASC颁布，因此本文主要对此二类会计准则白勺差异及其产生原因进行分析。同时，结合我国利率期货会计实务白勺现状，得出如何解决我国利率期货会计实施中白勺问题白勺结论。本文白勺创新之处是建立了一个研究衍生金融工具会计白勺新思路，即通过对FASB和IASC制定白勺利率期货相关会计准则进行比较分析，并运用我国新颁布白勺会计准则，对利率期货会计白勺具体问题进行分析研究。通过研究：本文认为应通过“买入利率期货合约”、“应付利率期货合约款”和“卖出利率期货合约”、“应收利率期货合约款”四个科目来核算利率期货合约资产、负债等，利率期货白勺计量应采用金融学对利率期货白勺定价公式计算入账价值、设置“利率期货投资损益”科目来核算利率期货持仓、平仓损益；同时，对三种套期关系对应白勺利率期货业务进行分析举例；最后，提出今后衍生金融工具会计乃至金融工具会计白勺四个发展趋势。本文研究局限之处是对利率期货转移、转移后白勺继续涉入，对嵌入利率期货等问题没有涉及，尚有待于进一步深入研究
Abstract（英文摘要）：www.328tibet.cn After the disintegration of Bretton Woods System, financial freedom, oil crisis, and other similar world economic affairs in 1970s, International financial market risks increase, financial innovation correspondingly advances rapidly. So interest rate futures(IRFs) dealings spread urgently, variously and technically, which demands high level of financial supervision. Our country economy has developed quickly in recent years and especially the China Financial Futures Exchange was established on September 8, 2006, which afford an opportunity for dealing in IRFs, so the study of IRFs accounting is no time to delay.Interest rate futures contract is a long-term or short-term credit instrument of tranerable agreement to make or take delivery of a fixed income security at a certain time in the future for a certain price. With its calendar spreading, leverage, fictitious quality, and high risk, IRFs accounting theory is different from traditional accounting theory, which means that IRFs accounting is a process of initial recognition, subsequent valuation, derecognition and has to adopt fair valuation model, and which brings great influences on the whole accounting theory.The dissertation begins with the financial definition of IRFs and simply describes its naissance, definition, and characteristics which make it different from traditional accounting objects, so it will bring great influences on the whole accounting theory. The first part then describes IRFs accoungting theory of recognition and valuation, which is the theory basis of constituting IRFs accoungting standards and also illuminates IRFs accoungting’s particularity and complexity. The second part simply introduces IRFs accoungting’s correlative criteria of Financial Accounting Standards Board(FASB), International Accounting Standards Committee(IASC), Accounting Standards Board(ASB), and China; then, mainly expatiates FASB’s and IASC’s, comparing and analysing the differences between the two. The third part describes our country IRFs accounting practice’s actualities. Last part proposes the problems and their solutions of our country IRFs accounting practice.The innovation of the dissertation is that it pioneers a new way to study Derivative Financial Instruments accounting. That is to say that with comparing and analysing FASB and IASC correlative standards, and the exertion of our new accounting standards, the dissertation studys deeply IRFs accounting practice’s problems. The conclusions of dissertation are as follows: First, IRFs assets and IRFs liabilities should be calculated through "buying IRFs contract", "IRFs contract accounts payable", "selling IRFs contract", "IRFs contract accounts receivable" four accounts. Second, IRFs’s valuation should adopt the result of financial pricing formula, and should calculate holding /delivering profit and loss through "IRFs investment profit", "IRFs investment loss" two accounts. Third, the dissertation analyses three IRFs hedges’ relationship and gives examples of them. Last, the dissertation proposes four developmental directions of derivative financial instruments accounting and even financial instruments accounting. The deficiencies of the dissertation are that it doesn’t refer the problems of IRFs traner, continue to involve IRFs tranerred, embeded IRFs, etc, which all need to be further studied.
论文关键词： 利率期货会计；会计准则；套期会计；
Key words（英文摘要）：www.328tibet.cn Interest rate futures accounting；Accounting standard；Hedge accounting；
Abstract（英文摘要）：www.328tibet.cn After the disintegration of Bretton Woods System, financial freedom, oil crisis, and other similar world economic affairs in 1970s, International financial market risks increase, financial innovation correspondingly advances rapidly. So interest rate futures(IRFs) dealings spread urgently, variously and technically, which demands high level of financial supervision. Our country economy has developed quickly in recent years and especially the China Financial Futures Exchange was established on September 8, 2006, which afford an opportunity for dealing in IRFs, so the study of IRFs accounting is no time to delay.Interest rate futures contract is a long-term or short-term credit instrument of tranerable agreement to make or take delivery of a fixed income security at a certain time in the future for a certain price. With its calendar spreading, leverage, fictitious quality, and high risk, IRFs accounting theory is different from traditional accounting theory, which means that IRFs accounting is a process of initial recognition, subsequent valuation, derecognition and has to adopt fair valuation model, and which brings great influences on the whole accounting theory.The dissertation begins with the financial definition of IRFs and simply describes its naissance, definition, and characteristics which make it different from traditional accounting objects, so it will bring great influences on the whole accounting theory. The first part then describes IRFs accoungting theory of recognition and valuation, which is the theory basis of constituting IRFs accoungting standards and also illuminates IRFs accoungting’s particularity and complexity. The second part simply introduces IRFs accoungting’s correlative criteria of Financial Accounting Standards Board(FASB), International Accounting Standards Committee(IASC), Accounting Standards Board(ASB), and China; then, mainly expatiates FASB’s and IASC’s, comparing and analysing the differences between the two. The third part describes our country IRFs accounting practice’s actualities. Last part proposes the problems and their solutions of our country IRFs accounting practice.The innovation of the dissertation is that it pioneers a new way to study Derivative Financial Instruments accounting. That is to say that with comparing and analysing FASB and IASC correlative standards, and the exertion of our new accounting standards, the dissertation studys deeply IRFs accounting practice’s problems. The conclusions of dissertation are as follows: First, IRFs assets and IRFs liabilities should be calculated through "buying IRFs contract", "IRFs contract accounts payable", "selling IRFs contract", "IRFs contract accounts receivable" four accounts. Second, IRFs’s valuation should adopt the result of financial pricing formula, and should calculate holding /delivering profit and loss through "IRFs investment profit", "IRFs investment loss" two accounts. Third, the dissertation analyses three IRFs hedges’ relationship and gives examples of them. Last, the dissertation proposes four developmental directions of derivative financial instruments accounting and even financial instruments accounting. The deficiencies of the dissertation are that it doesn’t refer the problems of IRFs traner, continue to involve IRFs tranerred, embeded IRFs, etc, which all need to be further studied.
论文关键词： 利率期货会计；会计准则；套期会计；
Key words（英文摘要）：www.328tibet.cn Interest rate futures accounting；Accounting standard；Hedge accounting；