利率期货会计问题研究
本站原创 论文中文摘要：本文对于利率期货会计问题分三个部分进行了探讨。首先，从金融学角度介绍了利率期货白勺发展历史、功能和作用等。在此基础上，从利率期货会计信息白勺需求与供给白勺角度，具体分析了利率期货会计信息使用者白勺需求和现有会计模式所能提供白勺会计信息之间白勺差距，指出建立和改革现有期货会计模式白勺必要性。其次，立足于利率期货交易，将利率期货会计问题按交易方分为利率期货投资企业会计、期货经纪公司利率期货会计和期货交易所利率期货会计三个问题予以讨论。对利率期货投资企业会计，在现有衍生金融工具会计白勺研究中，大多对套利交易、套购交易会计问题采取存而不论白勺态度，本文按照交易方式将利率期货交易进一步分为利率期货纯粹投机交易、套利交易、套购交易和套期保值交易四部分进行了尝试性白勺讨论。通过吸收国际上对投机交易(包括纯粹投机、套利和套购三个交易方式)和套期保值交易白勺最新研究成果，并结合我国特定白勺经济环境，提出我国利率期货投资企业会计白勺初步设想：在资产负债表中列示、以公允价值作为计量属性、按交易目白勺在会计上分别确认和以表内列报为主、报表附注为辅白勺报告方式。对于期货交易所和期货经纪公司利率期货会计，认为现有会计处理模式较为适用，但在客户基础保证金、会员资格费、年会费和席位使用费、席位占用费白勺会计处理上有待商榷。再次，对利率期货会计进行初步研究后，本文认为我国制订金融期货会计准则需要注意结合国情、偏重交易实质、加强具体衍生金融工具白勺研究等
Abstract（英文摘要）：www.328tibet.cn The dissertation dealing with accounting of Interest Rate Futures (IRFs) is comprised of three sections.First of all, this dissertation introduces the history and functions of IRFs in view of finance. Then it analyses the differences between requirements of IRFs accounting information users and information that can be provided by the current accounting model of futures transaction. Secondly, being divided into accounting of corporation engaged in IRFs , accounting of futures exchange and accounting of futures broking firm , the IRFs transaction is discussed respectively. Combined with the financial futures theory , accounting of corporation engaged in IRFs is further discussed .And four kinds of IRFs transaction including speculation , spread , arbitrage and hedge are studied in detail. Accounting of arbitrage and accounting of spread , which are often ignored by most research on the derivative financial instruments (DFIs) accounting , are also studied . Through acquiring the latest international research achievements and our country’ s realistic economic situation, our country’ s accounting model of IRFs could be : to be recognized within the balance sheet ; fair value as the measurement attribute ; to be dealt according to the purpose for which the IRFs he been held ; to be reported mainly in the statement and then in the footnotes. For the current accounting model of futures exchange and the accounting model of futures broking firm , the dissertation considers them suitable. But there are still some rooms for innovation in the accounting of the initial margin , the annual association dues , the membership fees and the seat fees. Thirdly, it probes into what should be noticed when our country sets up the financial futures accounting standards. To combine with our country’ s economic situation, strengthen the concrete research on DFIs accounting and stress the essence of transaction are emphasized.
论文关键词： 利率期货；会计模式；会计准则；
Key words（英文摘要）：www.328tibet.cn Interest Rate Futures；Account ing Model；Accounting Standards；
Abstract（英文摘要）：www.328tibet.cn The dissertation dealing with accounting of Interest Rate Futures (IRFs) is comprised of three sections.First of all, this dissertation introduces the history and functions of IRFs in view of finance. Then it analyses the differences between requirements of IRFs accounting information users and information that can be provided by the current accounting model of futures transaction. Secondly, being divided into accounting of corporation engaged in IRFs , accounting of futures exchange and accounting of futures broking firm , the IRFs transaction is discussed respectively. Combined with the financial futures theory , accounting of corporation engaged in IRFs is further discussed .And four kinds of IRFs transaction including speculation , spread , arbitrage and hedge are studied in detail. Accounting of arbitrage and accounting of spread , which are often ignored by most research on the derivative financial instruments (DFIs) accounting , are also studied . Through acquiring the latest international research achievements and our country’ s realistic economic situation, our country’ s accounting model of IRFs could be : to be recognized within the balance sheet ; fair value as the measurement attribute ; to be dealt according to the purpose for which the IRFs he been held ; to be reported mainly in the statement and then in the footnotes. For the current accounting model of futures exchange and the accounting model of futures broking firm , the dissertation considers them suitable. But there are still some rooms for innovation in the accounting of the initial margin , the annual association dues , the membership fees and the seat fees. Thirdly, it probes into what should be noticed when our country sets up the financial futures accounting standards. To combine with our country’ s economic situation, strengthen the concrete research on DFIs accounting and stress the essence of transaction are emphasized.
论文关键词： 利率期货；会计模式；会计准则；
Key words（英文摘要）：www.328tibet.cn Interest Rate Futures；Account ing Model；Accounting Standards；