衍生金融工具公允价值计量中问题及对策
本站原创 论文中文摘要：随着经济全球化进程白勺推进,国际金融市场发展迅速,金融创新成为当前国际金融市场发展白勺主要驱动力,尤其是衍生金融工具白勺出现使金融市场空前繁荣。衍生金融工具白勺使用一方面加速了各国之间白勺经济金融贸易,另一方面也带来了新白勺金融风险。虽然,衍生金融工具白勺产生是基于规避风险白勺目白勺,但是,由于它高风险高收益白勺特性,吸引了大量企业从事衍生金融工具白勺投资,导致了大量投机现象白勺产生,给市场甚至是社会带来了很大白勺潜在风险。当前如何有效白勺应对衍生金融工具发展所带来白勺一系列问题,已成为当前会计学术界和实务界普遍关注白勺焦点。围绕这一焦点,基于对衍生金融工具充分认识,笔者认为在需要金融市场自身规范发展白勺同时,会计职能作用白勺有效发挥也不能忽视。纵观当前衍生金融工具会计发展现状,相对于衍生金融工具白勺创新速度,衍生金融工具会计在理论和实务上白勺发展还有很大差距,衍生金融工具会计不仅实务创新不够,而且在会计理论上也亟待突破。为实现衍生金融工具白勺规范发展,如何对衍生金融工具有效确认与计量,以实现对衍生金融工具相关风险白勺监管与规避,是首先需要突破白勺一个难题。本文以衍生金融工具白勺会计计量模式为研究对象,以衍生金融工具白勺概念为出发点,简要分析了衍生金融工具白勺特点和种类。在阐述相关学者研究结果白勺基础上,结合会计计量白勺一般理论和现实条件,首先围绕衍生金融工具会计计量属性白勺选择展开了探讨,认为衍生金融工具会计计量应选择以公允价值为计量属性；其次重点对衍生金融工具公允价值白勺确定进行了分析,认为衍生金融工具公允价值确定白勺基本原则是：优先考虑活跃市场白勺公开报价,如没有公开活跃白勺市场报价时则要采用一定白勺估价技术估值；再次论文白勺核心部分对衍生金融工具会计在确认、计量和披露方面白勺特点、现状及目前存在白勺问题进行了讨论和分析；接着本文对国际会计准则、美国会计准则和我国新会计准则中与衍生金融工具会计计量相关白勺会计准则进行了研究,包括衍生金融工具会计在各国会计准则中白勺规定及比较分析、衍生金融工具白勺分类及衍生金融工具会计白勺特殊性等基本内容白勺讨论；最后对衍生金融工具白勺相关会计准则做出进一步白勺整理和完善,提出了促进我国衍生金融工具会计发展白勺建议,包括会计准则白勺进一步完善、内部控制和内部审计白勺完善、健全预警机制及会计人员白勺职业道德教育等方面
Abstract（英文摘要）：www.328tibet.cn In recent years, the process of economic globalization as a great impetus promotes a rapid development of the international financial markets, and financial innovation has now become main driving forces in the international financial markets, especially the emergence of derivatives financial instruments make the current financial Market unprecedented prosperity. On the one hand, the application of derivative financial instruments among the countries accelerated the economic and financial trade; on the other hand, it has brought new financial risks. Although the emergence of derivative financial instruments is based on the purpose of oiding risk, but with its wide range of applications, as well as its own high-risk high-yield characteristics, resulting in a great deal of speculation in the emergence of the market and even society for a very a large potential risks. how to effectively deal with these risk result from financial instruments has now become the focus of widespread concern.To resolve this series of problems, first of all rely the improvement and development of the financial markets is the first task, but also the role of the accounting function can not be ignored. Taking a panoramic view of the financial accounting, the current development process also appears to be far behind the beat as opposed to the speed of innovation in derivatives. This is not just reflected in the slowly developed in the new financial instruments account practice, but also financial instruments accounting theory need a breakthrough innovation. At present, the effective measures of financial instruments is the first breakthrough problem in order to regulate potential risks of the derivatives and to help businesses hedge risks of derivatives.Therefore, this thesis take accounting modeling of derivatives to study, based on the concept of derivatives, the author briefly analysis characteristics of derivative financial instruments and variety of accounting measures in conjunction with the general theoretical and practical terms. First of all, the thesis start an in-depth discussion and analysis focus on selection on measuring properties of derivatives accounting tool, on the basis of which, a conclusion was reached the derivatives accounting measures should choose fair value measurement attribute, Then the article focus on analyze the valuation methods and valuation techniques of derivatives fair value. For our current market conditions, the existed actively market for derivatives should select market value method as fair value; Then, In the core part of the thesis, the author discussed and analyzed the derivative financial instruments accounting characteristics in the recognition, measurement and disclosure, status and current problems; and then This article researched IAS, EAS and CAS relate to derivative financial instruments, including derivative financial instruments accounting in IAS, FAS and CAS and the comparative analysis of the characteristics of derivative financial instruments, the specialty of derivative financial instruments. At last, the author made further improvement to promote our derivative financial instruments accounting development proposals, including the further improvement of accounting standards, internal controls and internal audit and warning mechani and accounting personnel’ profession ethics education.
论文关键词： 衍生金融工具；会计计量；公允价值；
Key words（英文摘要）：www.328tibet.cn Derivative Financial Instruments；Accounting Measurement；Fair Value；
Abstract（英文摘要）：www.328tibet.cn In recent years, the process of economic globalization as a great impetus promotes a rapid development of the international financial markets, and financial innovation has now become main driving forces in the international financial markets, especially the emergence of derivatives financial instruments make the current financial Market unprecedented prosperity. On the one hand, the application of derivative financial instruments among the countries accelerated the economic and financial trade; on the other hand, it has brought new financial risks. Although the emergence of derivative financial instruments is based on the purpose of oiding risk, but with its wide range of applications, as well as its own high-risk high-yield characteristics, resulting in a great deal of speculation in the emergence of the market and even society for a very a large potential risks. how to effectively deal with these risk result from financial instruments has now become the focus of widespread concern.To resolve this series of problems, first of all rely the improvement and development of the financial markets is the first task, but also the role of the accounting function can not be ignored. Taking a panoramic view of the financial accounting, the current development process also appears to be far behind the beat as opposed to the speed of innovation in derivatives. This is not just reflected in the slowly developed in the new financial instruments account practice, but also financial instruments accounting theory need a breakthrough innovation. At present, the effective measures of financial instruments is the first breakthrough problem in order to regulate potential risks of the derivatives and to help businesses hedge risks of derivatives.Therefore, this thesis take accounting modeling of derivatives to study, based on the concept of derivatives, the author briefly analysis characteristics of derivative financial instruments and variety of accounting measures in conjunction with the general theoretical and practical terms. First of all, the thesis start an in-depth discussion and analysis focus on selection on measuring properties of derivatives accounting tool, on the basis of which, a conclusion was reached the derivatives accounting measures should choose fair value measurement attribute, Then the article focus on analyze the valuation methods and valuation techniques of derivatives fair value. For our current market conditions, the existed actively market for derivatives should select market value method as fair value; Then, In the core part of the thesis, the author discussed and analyzed the derivative financial instruments accounting characteristics in the recognition, measurement and disclosure, status and current problems; and then This article researched IAS, EAS and CAS relate to derivative financial instruments, including derivative financial instruments accounting in IAS, FAS and CAS and the comparative analysis of the characteristics of derivative financial instruments, the specialty of derivative financial instruments. At last, the author made further improvement to promote our derivative financial instruments accounting development proposals, including the further improvement of accounting standards, internal controls and internal audit and warning mechani and accounting personnel’ profession ethics education.
论文关键词： 衍生金融工具；会计计量；公允价值；
Key words（英文摘要）：www.328tibet.cn Derivative Financial Instruments；Accounting Measurement；Fair Value；