期货交易市场会计问题辨析与对策2..doc

期货交易中会计问题辨析与对策 摘 要 中国的期货市场可以追溯到民国时期，但解放后期货市场曾在中国大陆消失了近 40年改革开放以后,期货市场又重新出现1990年10月12日，郑州粮食批发市场成立，这是新中国的第一个期货交易市场，在我国期货市场发展的初期，期货交易极不规范。国家对期货市场进行了清理整顿，关闭了金融期货，目前只有商品期货仍在交易，为规范商品期货交易的会计处理，国家先后颁布了一系列商品期货会计处理的暂行规定，这些规定涉及期货交易所，期货经纪公司和期货投资企业三个交易主体。暂行规定在规范商品期货业务方面起到了积极的作用，但现行的处理方法还存在一些缺陷，本文主要从参与期货交易的企业的角度，对期货会计作一个初步的探讨，并着重讨论商品期货会计的有关问题。 关键字：期货交易、会计问题、辨析、对策 ABSTRACT Chinas futures market can be traced back to the period of the republic of China, but after the liberation futures markets have disappeared in recent 40 years in China after the reform and opening to the outside world, futures markets have on October 12, 1990, zhengzhou grain wholesale market was established, this is the first futures market, at the beginning of the development of Chinas futures market, futures trading is highly specification. Countries on the futures market rectification, closed financial futures, only commodity futures are still trading at present, the commodity futures trading accounting for specification, countries successively promulgated a series of commodity futures accounting regulations, these rules involved in futures exchange, futures brokerage companies and futures investment enterprise three trading main body. Interim provisions on the normative commodity futures business has played a positive role, but there are some defects, the existing processing method in this paper, mainly from the perspective of participate in futures trading enterprise, make a preliminary discussion on the futures accounting, and focuses on issues related to commodity futures accounting. Key Word：