构建金融衍生工具会计内部控制与风险监控体系研究.pdfVIP

构建金融衍生工具会计内部控制与风险监控体系 构建金融衍生工具会计内部控制与风险监控体系 王桂姿 天津对外经济贸易职业学院 会计系 300221 摘要:2006 年 2 月，我国财政部颁布四项金融工具会计准则，将企业的金融衍生工具业务正式纳入会计 核算体系。由此亦为企业未来年度新准则架构下的会计内部控制作业流程带来的新课题，特别针对当今 我国企业在公司治理体系中存在的会计内部控制架构的缺失、风险监控技术手段的落伍，笔者提出以金 融工具系列会计准则导入为契机，借鉴 G30《衍生性金融工具：实务与准则（Derivatives: Practices and Principles ）》和巴塞尔银行监管委员会《衍生性金融工具操作与财务风险管理（Risk Management Guidelines for Derivatives）》,为企业导入风险管理理念，制定有效的风险管理计划，健全企业会计 内部控制架构，并以与世界同步的技术监控手段控制企业金融衍生工具交易的作业流程，杜绝第二个“中 航油”，提升我国企业的公司治理水平。 关键词: 会计准则；金融衍生工具；会计内部控制；风险监控 Building the Accounting Risk monitor and Internal control for Financial Derivative Instruments Abstract:In February 2006, ministry of finance issued four questionnaires oriented to financial derivative instruments accounting principle suitable to China’s marketing enterprises, China’s research on accounting principles focused on financial derivative instruments and the monitoring system from accounting perspective has just set on the track, till now .Moreover, in the field of monitoring technology system of financial derivative instruments accounting, We are doing this in the hope of perfecting the technical system of Chinese financial derivative instruments from macro and micro perspective, realizing the integration of enterprise financial derivative instruments auditing and risk monitoring from accounting perspective, so as to facilitate the rising of Chinese enterprise and rival with competitor’s on international investment market. Moreover, we should develop and research on monitoring and risk management system of enterprise financial instruments system from macro and micro level, so as to prevent the occurring of another “Chinese Navigation oil” Event. Through comprehensive research on the present status and the related principle