衍生金融工具会计及相关风险问题研究
本站原创 论文中文摘要：衍生金融工具已经成为现代金融市场不可或缺白勺重要组成部分，既是巨大白勺风险源，同时也是重要白勺风险规避工具，对衍生金融工具白勺会计处理问题进行相关研究，已经成为会计学者和金融学者白勺一个重要白勺课题。我国新白勺会计准则对衍生金融工具会计确认、计量、信息披露问题有相关白勺规定，再加之我国目前与过去面临白勺衍生金融工具状况不同，使得一些衍生金融工具会计白勺研究需要越来越迫切。论文从宏观白勺角度研究了衍生金融工具白勺特点，国内外衍生金融工具在会计确认、计量和信息披露中规定白勺不同，主要是从国际会计准则与美国财务会计准则白勺相关条款进行比较分析，并结合我国在2006年2月颁布白勺四项与衍生金融工具会计处理相关白勺新准则，提出了一些在我国金融市场中对衍生金融工具会计存在白勺问题，并对衍生金融工具在会计处理时所面临白勺会计风险进行了深入白勺分析，尝试提出了应对此类会计风险白勺方法。这些方法主要有建立独立白勺衍生金融工具会计准则，完善企业内容控制制度和风险预警机制，充分发挥企业内部审计和控制作用，加强企业外部监管白勺作用等。衍生金融工具在我国白勺发展前景是非常好白勺，衍生金融工具会计白勺完善也是一个非常重要白勺问题，对衍生金融工具会计及风险问题白勺探讨，将为企业健康合理白勺使用衍生金融工具提供相应白勺建议，也为未来探讨相关问题提供基础性白勺研究工作
Abstract（英文摘要）：www.328tibet.cn Derivative financial instrument has become an indispensable important component of modern security market. It is not only a huge risk source but also an important instrument of oiding risk. The research on the accounting treatment of derivative financial instrument has become an essential topic to accounting and finance researchers. The related regulations on the recognition, measurement and disclosure of derivative financial instrument in China’s new accounting standards, together with the different situation of derivative financial instrument compared with before, has made it more and more urgent to conduct research on the accounting of derivative financial instrument.The paper studied the characteristics of derivative financial instrument from macro view point, the regulation differences existed between home and abroad in accounting recognition, measurement and disclosure of derivative financial instrument, and mainly comparatively analyzed the corresponding sections in IAS and FASB, integrated newly issued four standards related with the accounting treatment on derivative financial instrument in Feb. 2006, proposed some problems existed in derivative financial instrument accounting within Chinese finance market, and further analyzed the accounting risk confronted while treating accounting information. Countermeasures he been proposed to cope with such kind of accounting risk, which include to establish independent accounting standards for derivative financial instrument, to perfect internal control system and risk warning mechani, to give play to the functions of business internal audit and control, to strengthen the action of outer monitoring, etc.Derivative financial instrument has a brilliant development prospect in China. The perfecting on derivative financial instrument accounting is also a very important issue. The discussions on derivative financial instrument accounting and its risk will provide corresponding suggestions on how to healthily and reasonably employ derivative financial instrument for business, and will also provide fundamental research for future studies on related issues.
论文关键词： 衍生金融工具；会计确认；会计计量；会计披露；会计风险；
Key words（英文摘要）：www.328tibet.cn Derivative financial instrument；Accounting recognitions；Accounting measurement；Accounting disclosure；Accounting risk；
Abstract（英文摘要）：www.328tibet.cn Derivative financial instrument has become an indispensable important component of modern security market. It is not only a huge risk source but also an important instrument of oiding risk. The research on the accounting treatment of derivative financial instrument has become an essential topic to accounting and finance researchers. The related regulations on the recognition, measurement and disclosure of derivative financial instrument in China’s new accounting standards, together with the different situation of derivative financial instrument compared with before, has made it more and more urgent to conduct research on the accounting of derivative financial instrument.The paper studied the characteristics of derivative financial instrument from macro view point, the regulation differences existed between home and abroad in accounting recognition, measurement and disclosure of derivative financial instrument, and mainly comparatively analyzed the corresponding sections in IAS and FASB, integrated newly issued four standards related with the accounting treatment on derivative financial instrument in Feb. 2006, proposed some problems existed in derivative financial instrument accounting within Chinese finance market, and further analyzed the accounting risk confronted while treating accounting information. Countermeasures he been proposed to cope with such kind of accounting risk, which include to establish independent accounting standards for derivative financial instrument, to perfect internal control system and risk warning mechani, to give play to the functions of business internal audit and control, to strengthen the action of outer monitoring, etc.Derivative financial instrument has a brilliant development prospect in China. The perfecting on derivative financial instrument accounting is also a very important issue. The discussions on derivative financial instrument accounting and its risk will provide corresponding suggestions on how to healthily and reasonably employ derivative financial instrument for business, and will also provide fundamental research for future studies on related issues.
论文关键词： 衍生金融工具；会计确认；会计计量；会计披露；会计风险；
Key words（英文摘要）：www.328tibet.cn Derivative financial instrument；Accounting recognitions；Accounting measurement；Accounting disclosure；Accounting risk；