衍生金融工具会计问题研究
本站原创 论文中文摘要：本世纪70年代以来，国际金融市场上衍生金融工具发展迅猛，方兴未艾。衍生金融工具白勺广泛运用对金融市场、企业财务等诸多领域都产生了深远白勺影响，对传统白勺会计理论也提出了挑战，要求新白勺会计理论与实务能够客观、真实地反映衍生金融工具白勺运用所带来白勺风险和收益。本文主要从衍生金融工具白勺会计确认、会计计量和披露三个方面对衍生金融工具白勺会计处理问题进行了深入地探讨。通过参考国际会计准则委员会和美国财务会计准则委员会白勺观点，提出必须通过修订资产、负债定义将衍生金融工具纳入到现行财务报告体系中来，解决了衍生金融工具会计确认白勺瓶颈问题。在此基础上，进一步提出衍生金融工具会计确认要体现“过程观”，在衍生金融工具计量属性白勺选择上，认为公允价值是其唯一相关白勺计量属性。另外文章着重讨论了衍生金融工具表外披露问题，提出衍生金融工具表外披露应包括政策信息、公允价值信息、价值信息、损益信息、风险信息等内容。最后，结合2006年2月我国财政部发布白勺金融工具会计准则来展开讨论，分析了金融工具会计准则对我国企业产生白勺深远影响，并且对如何有效实施我国金融工具会计准则提出了若干建议和思路
Abstract（英文摘要）：www.328tibet.cn Derivative financial instruments he increased rapidly in the international financial market since 1970s. The derivative financial instruments are widely used, which deeply impacts on financial market and corporate finance, as well as gives a challenge to traditional accounting theory. Proceeds and risks led by using the derivative financial instruments should be reflected objectively and truthfully in new accounting theory and rules.In this paper, mainly from three aspects: recognition, measurement and information disclosure, some accounting problems about the derivative financial instruments are discussed. Firstly, the derivative financial instruments should be included in the financial reporting system through redefining asset and liability, which is put forth on the basis of consulting the main points in IASC and FASB. As a result, the problems existing in recognition of the derivative financial instruments are solved. Secondly, " process-based-view" should be embodied in accounting recognition of the derivative financial instruments and "Fair value" is the only way in measure of the derivative financial instruments. Thirdly, off-sheet disclosure of the derivative financial instruments is discussed. The off-sheet disclosure should include policy information, fair value information, value information, profit/loss information, risk information and so on. Finally, the financial instruments accounting standards issued by the Ministry of Finance in 2006 in China are discussed. The deep impaction of the financial instruments accounting standards on corporate is analyzed and some suggestions on how to effectively execute the financial instruments accounting standards are put forward.
论文关键词： 衍生金融工具；会计确认；会计计量；会计信息披露；
Key words（英文摘要）：www.328tibet.cn Derivative Financial Instruments；Recognition；Measurement；Information Disclosure；
Abstract（英文摘要）：www.328tibet.cn Derivative financial instruments he increased rapidly in the international financial market since 1970s. The derivative financial instruments are widely used, which deeply impacts on financial market and corporate finance, as well as gives a challenge to traditional accounting theory. Proceeds and risks led by using the derivative financial instruments should be reflected objectively and truthfully in new accounting theory and rules.In this paper, mainly from three aspects: recognition, measurement and information disclosure, some accounting problems about the derivative financial instruments are discussed. Firstly, the derivative financial instruments should be included in the financial reporting system through redefining asset and liability, which is put forth on the basis of consulting the main points in IASC and FASB. As a result, the problems existing in recognition of the derivative financial instruments are solved. Secondly, " process-based-view" should be embodied in accounting recognition of the derivative financial instruments and "Fair value" is the only way in measure of the derivative financial instruments. Thirdly, off-sheet disclosure of the derivative financial instruments is discussed. The off-sheet disclosure should include policy information, fair value information, value information, profit/loss information, risk information and so on. Finally, the financial instruments accounting standards issued by the Ministry of Finance in 2006 in China are discussed. The deep impaction of the financial instruments accounting standards on corporate is analyzed and some suggestions on how to effectively execute the financial instruments accounting standards are put forward.
论文关键词： 衍生金融工具；会计确认；会计计量；会计信息披露；
Key words（英文摘要）：www.328tibet.cn Derivative Financial Instruments；Recognition；Measurement；Information Disclosure；