论《企业会计准则第37号—金融工具列报》.docVIP

四川师范大学本科毕业论文 论《企业会计准则第37号—金融工具列报》 内容提要：随着经济全球化浪潮和金融创新的快速发展，金融工具在企业经营过程中的运用日益频繁。然而金融工具，特别是衍生金融工具隐藏着巨大的风险。衍生金融工具作为传统金融工具的创新，自诞生之日起就有“双刃剑”的效应它以其特有的对冲和套期保值功能，有效规避利率、汇率或股市等基础产品市场价格发生不利变动所带来的系统性风险。同时，由于衍生金融工具受外界影响变动大，加上本身构造的复杂性，使得它伴随着高风险，操作不当将会带来潜在损失。20世纪90年代集中出现了一些由于使用衍生金融工具而带来巨额亏损的案例，这些案例不引发人们对金融监管的思考2006年2月15日财政部颁布了与国际会计准则趋同的新会计准则，其中专门针对的具体准则有四项，即《企业会计准则第22号——金融工具确认和计量》、《企业会计准则第23号——金融资产转移》、《企业会计准则第24号——套期保值》和《企业会计准则第37号——金融工具列报》。金融工具会计准则的制定，不但突破传统理论对金融工具的束缚，而且弥补了我国在金融会计领域的空白，使我国商业银行财务会计准则取得了实质性的完善和健全，而且基本上实现了与国际会计准则趋同，有利于提高商业银行的会计信息，促进国际金融会计合作，提高我国商业银行的国际竞争力。《企业会计准则第37号——金融工具列报》在财务报表内列示和在附注中的披露Interpretation of Accounting Standards for Enterprises No. 37 - Financial Instruments Abstract：With economic globalization and the rapid development of financial innovation, financial instruments in the business process using frequently. However, financial instruments, particularly derivative financial instruments the risk of a huge hidden. Derivative financial instruments as the traditional financial instruments, innovations, from the birth date had double-edged sword effect. It is its unique hedging and hedging capabilities, effectively circumvent the interest rates, exchange rates or the stock market and other basic products market price occurring adverse change arising from systemic risks. At the same time, due to derivative financial instruments subject to outside influence change, coupled with their structural complexity, making it along with high-risk, improper operation will lead to potential losses. The 20th century, 90 years concentrated there have been some dueRo the use of derivative financial instruments brought huge losses of cases, these cases have raised awareness of financial regulatory thinking. February 15, 2006 the Ministry of Finance and the International Accounting Standards issued new accounting standards convergence, in which specific financial instruments, there are four specific criteria, namely, Accounting Standards for Enterprises No. 22 - Finan