对衍生金融工具计量属性的探讨-会计学专业论文.docxVIP

提要20世纪七八十年代，世界经济经历了布雷顿森林体系瓦解、金融自由化、 提要 20世纪七八十年代，世界经济经历了布雷顿森林体系瓦解、金融自由化、 石油危机等的强烈冲击之厉，国际金融市场中的风险随之增加。哪早有风险，哪 里就会孕育出转移、规避和分散风险的措施和方法。20世纪70年代咀米，国际 金融市场上呈现出强劲的革新动力，并在短短几十年内很快席卷全球。主要的创 新工具有金融远期、金融期货、金融期权和金融互换等。 会计是衍生金融工具风险管理的一部分。衍生金融工具对传统的会计理论造 成了根本性的冲击。传统会计理论下，衍生金融工具根本没有资格纳入财务报表 体系，更不用谈计量的问题。衍生金融工具在会计报表中得不到体现，信息使用 者无法从财务信息中了解到企业真实的财务状况和所面临的风险，许多会计信息 使用者对目前的会计信息相关性不满。 本文从衍生金融工具的定义入手，讨论衍生工具的计量属性的选择以及相关 的操作和处理。作者通过论证认为衍生金融工具应采用公允价值进行计量。文章 讨论了衍牛工具公允价值计量的相关操作以及如何选择公允价值计量方法：并且 对由计量所引起的价值变动的损茄的处理进行了认真的研究；文章最后一部分主 要介绍我国衍生金融工具发展以及会计核算现状，并针对不同衍生金融工具的特 点和我国金融市场等客观条件，对衍生金融工具的会计处理以及我国衍生余融工 具的会计研究提出了‘些建议。 对衍生金融工具计量属性的探讨 对衍生金融工具计量属性的探讨 4 4 ABSTRACT Since 1970s, along with the quick recovery and development of economy in the western nations, the financial market has internationalized continuously and become uncertain. Fix-rate exchange characterized of old financial system is no longer to be maintained, gradually replaced by floating-rate of exchange system. Combined with the fact that financial risk position turns worse continuously, methods that can transfer the risk are needed badly. The important creation is the derivative financial instruments. Derivative financial instruments are financial instruments, which are derived from fundamental financial instruments mainly including exchanges, interests, stocks and index. The incentive of these derivatives is to manage financing risk and to create profit and in fact they are effective. However, the derivative transactions make the enterprises and even the whole financial market even more risky. There must be some relevant actions to manage the heavy risk. Accounting, as a tool of transmitting information to the public, is an important part of the risk management system. Traditional financial accounting system has been seriously impacted by the development of financial derivatives and the main factor being influenced is historical cost. In traditional accounting system, historical cost has the main standing. But as far as fina