我国衍生金融工具的会计处理研究.pdfVIP

我国衍生金融工具的会计处理研究 摘 要 上个世纪 80 年代初，在布雷顿森林体系瓦解之后，世界范围内掀起了金融自 由化和金融创新的浪潮，金融市场在蓬勃发展的同时，证券价格、利率及汇率出现 了前所未有的剧烈波动。为了对筹集资金、规避风险和投机套利提供多种多样的手 段，金融界创新了大量衍生金融工具。然而衍生金融工具长期作为表外业务处理， 从而影响了对衍生金融工具的确认、计量和报告方式的处理方法。中国加入ＷＴＯ 后，经济发展与金融改革的步伐逐步加快，且对外开放将逐步扩大，国际投资者纷 纷看好中国金融市场，金融衍生工具在我国必将迅速发展起来。文章研究衍生金融 工具对会计理论的冲击以及衍生金融工具的会计处理方法，并结合中国衍生金融工 具的发展状况，最后提出中国衍生金融工具会计发展的几点建议。 关键词：衍生金融工具，会计确认， 会计计量，公允价值 II 我国衍生金融工具的会计处理研究 Abstract At the beginning of 80s last century, the world was experiencing a tide of financial liberalism and innovation after the Breton Woods System had been broken. While the financial market was in the booming development, the securities price, the interest rate and rate of exchange appeared unprecedented violent fluctuation .In order to raise the funds, evade the risk and to provide the various diverse means to speculate, the financial circles set up a flood of derivative financial instrument. However ,the derivative financial instrument has long been laid outside the balance sheet. So it greatly affects the ways to recognize, measure and disclose the trade of the derivative financial instrument. After China became the member of WTO, The paces of economic development and financial reform are accelerated progressively , and opening to the outside world will be expanded progressively ,International investors have an optimistic view of the Chinese financial market one after another , the financial derivative will develop rapidly in our country. Studying the impact of the accounting theory and derivative accounting treatment method , combine the state of development of Chinas derivative . The last part of the dissertation is about the development of accounting for financial derivative instrument in our country. I put forward my perspective t