衍生金融工具会计处理及其会计风险研究

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论文中文摘要:20 世纪 80 年代以来,金融创新的不断发展在很大程度上改变了世界资本市场的格局,在以跨国公司为主体的国际经济活动日益发展的同时,国际资本市场得到了迅猛的发展。资本市场的全球一体化趋势愈加明显。衍生金融工具已经成为现代金融市场不可或缺的重要组成部分。衍生金融工具既是巨大的风险源,同时也是重要的风险规避工具,对衍生金融工具的会计处理问题进行相关研究,已经成为一个重要的课题。本文对衍生金融工具的会计确认、计量、信息披露问题以及衍生金融工具在会计处理中所面临的会计风险进行了分析和研究。文章研究了衍生金融工具的特点,对衍生金融工具在会计确认、计量和信息披露中存在的特殊性进行了详尽的阐述,列举了衍生金融工具的会计处理对传统会计要素产生的冲击。文章通过对国际会计准则与美国财务会计准则中相关条款的比较分析,结合我国在 2006 年 2 月颁布的四项与衍生金融工具会计处理相关的新准则,提出了一些在我国金融市场中对衍生金融工具进行会计处理时可能出现的问题和面临的会计风险。文章采用科学的风险管理研究方法,对衍生金融工具在会计处理时所面临的会计风险进行了深入的分析,并通过对中国航空油料股份有限公司因炒作石油期权亏损

5.5 亿美元这一案例的分析,尝试提出了一些应对此类会计风险的途径

Abstract(英文摘要): Since 1980, the derivative has already become the indispensablecomponent of modern financial market. However, as an underlying source ofrisk, how to deal with derivatives in accounting has already become animportant subject.This paper is a normative study about the recognition, measurement anddisclosure of the derivatives. It focuses on characteristics of derivative, andanalyzes the accounting risk in faced of derivatives. By compared with theInternational Accounting Standard, Financial Accounting Standard of America,the paper put forward some solutions in the accounting process of derivativefinancial instruments.The paper use the risk management approach to analyze the accountingrisk faced to the derivative, and specified the framework of accounting riskmanagement. By presenting the case of Singapore Subsidiary Company ofChina Airline Oil lost 550 million dollars in opportunistic futures ofpetroleum, the paper discusses the method to oid the accounting risk, andgives some advice on how the parent company and member enterprises designthe internal control system in order to manage the risk.
论文关键词: 衍生金融工具;金融工具会计准则;会计风险;
Key words(英文摘要): derivative financial instruments;accounting standard of financial instruments;accounting risk;