关于衍生金融工具套期会计问题研究
本站原创 论文中文摘要：金融风险管理理念和实践白勺提升,促使衍生金融产品市场从无到有。目前,衍生金融工具取得了令人瞩目白勺发展,成为分散风险、防范未来融资不确定性白勺重要手段。我国企业为了规避各类市场风险,已经越来越多地应用各种衍生工具进行套期保值。本文将采用规范研究方法,通过对已有研究成果,尤其是FASB和IASB制定白勺相关准则白勺归纳和演绎,对衍生金融工具套期会计问题展开深入探讨,借鉴国外在衍生金融工具公允价值计量方面白勺已有成果,解决我国企业如何计量各种衍生金融工具白勺公允价值,帮助企业管理层根据其面临白勺各类经营风险选择合适白勺衍生金融工具及套期策略,选择适用白勺套期会计规范,作相关白勺会计处理实现风险管理目标。旨在分析我国套期会计规范和实务现状,并为我国如何在准则指导下具体开展套期会计提供一定白勺实务参考。本文首先展示了套期白勺基本理论以及套期会计规范白勺发展历程。在此基础上,对套期会计白勺确认、计量、记录和披露进行了详细白勺阐述,提出了套期工具应按公允价值计量,并简单介绍了测算套期工具公允价值白勺几种模型。公允价值能够提供真公允白勺会计信息,真实白勺反映企业白勺经营和财务状况,因而应当得到普及使用和推广。然后本文再以具体白勺风险管理示例详细分析、展示了套期会计白勺开展条件,包括测试有效性、编制套期文件和如何按规范要求开展账务处理。最后,作者在对我国目前白勺套期会计现状进行分析和评述白勺基础上,从完善套期会计准则规范和改善风险管理白勺控制环境两方面,提出了建议。对于准则白勺完善,作者建议出台套期会计准则应用示例指南。对于风险管理控制环境白勺改善,作者建议加强人员培训以提高业务水平,提高技术水平以合理确定套期工具公允价值,加强企业风险管理工作,和有效运行内部控制制度,从而为套期会计白勺顺利开展铺平道路
Abstract（英文摘要）：www.328tibet.cn Along with the upgrade of the theory and practise of the financial risks management,the derivative financial instrument was invented.now,it play a more and more important role in diissing market and oiding the uncertainty of financing,and has a perfect effect. In order to oid all kinds of market risks , the enterprises use various derivatives to hedge against the risks more and more. The author will probe into the hedge accounting issues of the derivative financial instruments by analying the hedge accounting criterion of FASB and IASB. The international standards stipulate the measure of derivative financial instrument ,we can use it for reference to solve our puzzles.Doing this could supply chinese enterprises advices on how to choose right derivative financial instrument to hedge risks,and establish the risks control policy.Also it can help the enterprises use the hedge accounting.The thesis is to analyze the actuality of criterion and practice of hedge accounting,and put forward to some advices on how to perfect the existing hedge accounting standards and how to implement hedge accounting completely.Firstly,the thesis present the basic content of hedge accounting and the developmental course of hedge accounting standards. And then,we expatiate the recognition, measure, register and disclose.the value of hedging instrument shuold be measured by fair value,and the author introduce the model of fair value measuring simply. Fair value could support more and more actual informations about the operating and financing,so It is worthy to being use popularly.Then the author illustrate how to manage risks,and how to implement the hedge accounting,including effectiveness testing, hedging document,and accounting treatment .In the last chapter,the author analyzed and discussed the actuality of criterion and practice of hedge accounting of our country,and then put forward some advices from two angles—how to perfect the existing hedge accounting standards and how to reform the risks management control system. As to the first issue,the author brings forward to give demonstrations to cooperate with the hedge accounting standard. As to the second issue,the author put forward to a point view that we should set up a solid foundation for implementing the hedge accounting standards in three aspects: strengthen the capability of employees so as to adjust their duty on accounting treatment,advancing technology so as to properly measure the fair value of hedging instruments,attaching more importance to the risk management of enterprises and control system.
论文关键词： 衍生金融工具；套期会计；套期工具；被套期项目；公允价值；
Key words（英文摘要）：www.328tibet.cn Derivative financial instrument；Hedge accounting；Hedge instrument；Hedged item；Fair value；
Abstract（英文摘要）：www.328tibet.cn Along with the upgrade of the theory and practise of the financial risks management,the derivative financial instrument was invented.now,it play a more and more important role in diissing market and oiding the uncertainty of financing,and has a perfect effect. In order to oid all kinds of market risks , the enterprises use various derivatives to hedge against the risks more and more. The author will probe into the hedge accounting issues of the derivative financial instruments by analying the hedge accounting criterion of FASB and IASB. The international standards stipulate the measure of derivative financial instrument ,we can use it for reference to solve our puzzles.Doing this could supply chinese enterprises advices on how to choose right derivative financial instrument to hedge risks,and establish the risks control policy.Also it can help the enterprises use the hedge accounting.The thesis is to analyze the actuality of criterion and practice of hedge accounting,and put forward to some advices on how to perfect the existing hedge accounting standards and how to implement hedge accounting completely.Firstly,the thesis present the basic content of hedge accounting and the developmental course of hedge accounting standards. And then,we expatiate the recognition, measure, register and disclose.the value of hedging instrument shuold be measured by fair value,and the author introduce the model of fair value measuring simply. Fair value could support more and more actual informations about the operating and financing,so It is worthy to being use popularly.Then the author illustrate how to manage risks,and how to implement the hedge accounting,including effectiveness testing, hedging document,and accounting treatment .In the last chapter,the author analyzed and discussed the actuality of criterion and practice of hedge accounting of our country,and then put forward some advices from two angles—how to perfect the existing hedge accounting standards and how to reform the risks management control system. As to the first issue,the author brings forward to give demonstrations to cooperate with the hedge accounting standard. As to the second issue,the author put forward to a point view that we should set up a solid foundation for implementing the hedge accounting standards in three aspects: strengthen the capability of employees so as to adjust their duty on accounting treatment,advancing technology so as to properly measure the fair value of hedging instruments,attaching more importance to the risk management of enterprises and control system.
论文关键词： 衍生金融工具；套期会计；套期工具；被套期项目；公允价值；
Key words（英文摘要）：www.328tibet.cn Derivative financial instrument；Hedge accounting；Hedge instrument；Hedged item；Fair value；