衍生金融工具所带来的会计问题及对策.docVIP

本科毕业论文 衍生金融工具所带来的 会计问题及对策 作 者 匡志斌  内 容 摘 要 由于衍生金融工具对传统会计模式的冲击，国际会计界试图为衍生金融工具制定统一的准则，以规范和指导衍生金融工具的会计实务工作，并取得了一些阶段性的成果。我国会计界也应在借鉴西方有用经验基础上，积极探索，结合我国实际，在衍生金融工具会计规范上发展自己的道路。 本文从衍生金融工具自身的特点出发，分析和阐述了衍生金融工具在会计确认、会计计量和会计信息披露等方面对传统会计的影响，并参照国际上的会计准则，针对各方面影响进一步探讨对策，最后结合我国衍生金融工具的发展历程，提出发展我国衍生金融工具会计准则的建议。 本文共包括以下四个部分： 第一部分，主要介绍了衍生金融工具的特点。 第二部分，从四个方面分析了衍生金融工具对传统会计的影响。 第三部分，参照国际会计准则，针对各种影响，讨论相应的对策。 第四部分，结合我国衍生金融工具的发展，提出发展我国衍生金融工具会计准则的建议。 关键词：衍生金融工具 会计确认 会计计量 会计信息披露 公允价值 Abstract Because of the impact of the derivative financial instruments to traditional accounting model, international accounting field attempts to make the standards united to guide the practice of accounting for derivative financial instruments, and they have made some achievements. Meanwhile, the domestic accounting field should learn from the western useful experiences, and should search for a special way to develop the accounting for derivative financial instruments, according to the situation of our country. This paper mainly discusses the traits of the derivative financial instruments, then analyses the influence to the traditional accounting in terms of accounting recognition, accounting measurement and accounting Information disclosure. This paper gives the strategies of dealing with the problems based on further research, according to the international accounting standard. Finally, it puts forward the suggestions that could help to develop the accounting standard of derivative financial instruments in our country. This thesis can be divided into four chapters: First, it introduces the traits of the derivative financial instruments. Second, it analyses the influence to the traditional accounting in four aspects. Third, it discusses the homologous strategies in every aspect, according to the international accounting standard. Last, it puts forward the suggestions that could help to develop the accounting standard of derivative financial instruments in our country, according to the situation of the