我国衍生金融工具会计计量问题探析.doc

 摘 要 进入20世纪70年代以来，衍生金融工具在国际金融市场上大量涌现，在日趋国际化的过程中我国的金融市场的规模也不断发展。由于衍生金融工具具有投机套利和套期保值作用，陆续不断地有衍生金融工具被创造出来，其在企业的经营活动中起着越来越重要的作用并且交易量也逐渐上升。旧的会计处理方法对于这项特殊的资产和负债的核算已经暴露出诸多问题，随后新的会计准则出台对其核算问题进行了新的规定。新的核算方法突破了传统会计确认与计量的属性，一方面使得衍生金融工具的真实价值以及潜在风险能更准确的反映给会计信息使用者，让信息使用者能做出更准确的决策。另一方面这些新的突破,也使我国会计核算方法与国际惯例接轨,在一定程度上满足了经济全球化的要求。 关键字：衍生金融工具；会计计量；公允价值ABSTRACT Since 1970 s, derivative financial instruments in international financial markets, in the process of growing internationalization of our country the size of the financial market is also growing. Due to the derivative financial instruments have speculative arbitrage and hedging effect, constantly with derivative financial instruments are created in succession, the business activities of the enterprise plays a more and more important role and volume also gradually rise. Old accounting methods for this special accounting for assets and liabilities has exposed many problems, then introduced the new accounting standards for the accounting of the new rules. New accounting method breaks through the traditional accounting confirmation and measurement attributes, on the one hand makes the real value of the derivative financial instruments as well as the potential risks can more accurately reflect to the accounting information users, information users can make more accurate decisions. The new breakthrough on the other hand, also make the accounting method in line with international practices in our country, to a certain extent, meet the requirements of the economic globalization. Key words: Derivative financial instruments; Accounting measurement; The fair value 目录 一、衍生金融工具的定义与特性………………………………………5 二、我国的衍生金融工具发展……………………………………5～6 三、 衍生金融工具的会计计量………………………………………1、衍生金融工具对传统会计计量的挑战……………………………………、公允价值计量衍生金融工具优越性………………………………………公允价值计量衍生金融工具的局限性……………………………………………………7 1、公允价值的确定受环境影响……………………………………………7～8 2、传统会计报表模式的局限………………………………………………8 五、提高我国衍生金融工具公允价值计量的可靠性……………………………………………………………………………………8 致谢……………………………………………………………………10 参考文献……………………………………………………………