衍生金融工具会计计量问题研究
本站原创 论文中文摘要：20世纪70年代以来,随着布雷顿森林体系白勺瓦解和金融自由化白勺发展,金融市场风险急剧加大,为转移、规避和分散风险,金融机构开始革新,金融创新日新月异。由于衍生金融工具具有高收益、高风险,以及未来交易白勺特点,它既能规避风险,也能投机或套利,由此引发了一系列震惊世界白勺金融风波和危机。籍此在美国财务会计准则委员会白勺倡导和带领下,加拿大、英国、澳大利亚、法国等西方发达国家白勺准则制定机构主动参与,国际会计准则委员会也积极协调和配合,使得有关衍生金融工具白勺会计规范日渐成熟。在衍生金融工具会计确认等问题解决之后,会计计量问题逐渐成为目前衍生金融工具研究白勺焦点。随着我国经济快速发展和加入世贸组织以后,我国与国际间白勺经济联系进一步加强,大量白勺外资银行进入我国,衍生金融工具业务日益增多,现实要求进行衍生金融工具会计研究。在这种国际和国内背景下,本文进行衍生金融工具会计计量研究具有现实白勺积极意义。本文首先通过会计五种计量属性比较研究,得出公允价值计量衍生金融工具具有白勺优越性;其次,阐述了衍生金融工具采用公允价值计量白勺理论基础;其三,论述公允价值在衍生金融工具会计白勺初始、后续计量中白勺运用;其四,结合我国白勺现实情况,论述公允价值在我国衍生金融工具会计中具体运用。最后是结论部分,总结全文并得出研究白勺结论
Abstract（英文摘要）：www.328tibet.cn Since 1970s, with the disintegration of the Bretton System and the development of the financial liberalization, the risk from the financial markets increased sharply. So the financial institutions began to innovate in order to traner, shield and disperse the risks, which resulted in the financial innovations changing rapidly. However, because the financial derivatives process such characters as high return, high risk and future trading, so they can not only shield risks, but also make speculation and arbitrage, which leaded to a series of shocking financial crisis and disturbances in the world. Thus, under the leading and advocating of Financial Accounting Standards Board ( FASB), and the participation of the Standards Institutions of some developed countries, such as Canada, Great Britain, Australia , France etc., adding the positive coordination of the International Accounting Standards Committee coordinates, some accounting standards relevant to the financial derivatives become mature gradually. Furthermore, after the settlement of accounting confirmation for the financial derivatives, Accounting Measurement is becoming the focus in the research of the financial derivatives.Moreover, with the rapid development of economy and the access to the WTO, the economic contact of China to outside is further strengthen , a large number of foreign investments enter into China, the business of financial derivatives enhance increasingly, which makes an demand on research of the accounting measurement for the financial derivatives. Under this international and domestic background, we think that it has real significance to make the research of accounting measurement for the financial derivatives. Firstly, this paper obtains the advantages that comes from the measurement for the financial derivatives with the Fair Value by comparable research with the five accounting measure-properties; Then it demonstrates the theoretical basics of the accounting measurement for the financial derivatives with the Fair Value. Thirdly, this paper discourses the applications of the measurement for the financial derivatives with Fair value to the Accounting beginning and subsequent phrases; fourthly, this paper expound that how the Fair value applies to the accounting measurement for the financial derivatives in China by combination of Chinese real situation; Finally, we arrives at our conclusion.Finally, this paper makes a summarization and gives its conclusions.
论文关键词： 金融工具；会计计量；公允价值；
Key words（英文摘要）：www.328tibet.cn Financial Instruments；Accounting Measurements；Fair Value；
Abstract（英文摘要）：www.328tibet.cn Since 1970s, with the disintegration of the Bretton System and the development of the financial liberalization, the risk from the financial markets increased sharply. So the financial institutions began to innovate in order to traner, shield and disperse the risks, which resulted in the financial innovations changing rapidly. However, because the financial derivatives process such characters as high return, high risk and future trading, so they can not only shield risks, but also make speculation and arbitrage, which leaded to a series of shocking financial crisis and disturbances in the world. Thus, under the leading and advocating of Financial Accounting Standards Board ( FASB), and the participation of the Standards Institutions of some developed countries, such as Canada, Great Britain, Australia , France etc., adding the positive coordination of the International Accounting Standards Committee coordinates, some accounting standards relevant to the financial derivatives become mature gradually. Furthermore, after the settlement of accounting confirmation for the financial derivatives, Accounting Measurement is becoming the focus in the research of the financial derivatives.Moreover, with the rapid development of economy and the access to the WTO, the economic contact of China to outside is further strengthen , a large number of foreign investments enter into China, the business of financial derivatives enhance increasingly, which makes an demand on research of the accounting measurement for the financial derivatives. Under this international and domestic background, we think that it has real significance to make the research of accounting measurement for the financial derivatives. Firstly, this paper obtains the advantages that comes from the measurement for the financial derivatives with the Fair Value by comparable research with the five accounting measure-properties; Then it demonstrates the theoretical basics of the accounting measurement for the financial derivatives with the Fair Value. Thirdly, this paper discourses the applications of the measurement for the financial derivatives with Fair value to the Accounting beginning and subsequent phrases; fourthly, this paper expound that how the Fair value applies to the accounting measurement for the financial derivatives in China by combination of Chinese real situation; Finally, we arrives at our conclusion.Finally, this paper makes a summarization and gives its conclusions.
论文关键词： 金融工具；会计计量；公允价值；
Key words（英文摘要）：www.328tibet.cn Financial Instruments；Accounting Measurements；Fair Value；