A衍生金融工具會(huì)計(jì)問題研究 論文正文

摘 要
自美國等發(fā)達(dá)國家金融市場爆發(fā)次級(jí)抵押貸款危機(jī)以來，隨著2O08年9月雷曼兄弟投資銀行的破產(chǎn)，美國的次貸危機(jī)終于演變成了一場系統(tǒng)性的經(jīng)濟(jì)危機(jī)，并且呈現(xiàn)出向全球市場擴(kuò)散、向?qū)嶓w經(jīng)濟(jì)滲透之勢。而作為始作俑者的衍生金融創(chuàng)新產(chǎn)品自然成為眾矢之的。我國財(cái)政部于2006年出臺(tái)了《金融工具確認(rèn)和計(jì)量》、《金融資產(chǎn)轉(zhuǎn)移》、《套期保值》和《金融工具列報(bào)》等金融工具會(huì)計(jì)準(zhǔn)則，這四項(xiàng)準(zhǔn)則核心是將金融衍生工具納入表內(nèi)核算并按公允價(jià)值計(jì)量。但是，在我國現(xiàn)行的經(jīng)濟(jì)環(huán)境和金融市場體制下，對(duì)于衍生金融工具的公允價(jià)值計(jì)量和表內(nèi)披露還存在許多弊端。本文通過次貸危機(jī)及其相關(guān)案例的啟示，針對(duì)衍生金融工具的確認(rèn)、計(jì)量、披露和會(huì)計(jì)處理等方面問題，進(jìn)行思考和探析，并在我國現(xiàn)行的經(jīng)濟(jì)環(huán)境和金融市場條件下，對(duì)構(gòu)建和完善適合我國國情的衍生金融工具會(huì)計(jì)制度提出相應(yīng)的意見和看法。
關(guān)鍵詞：衍生金融工具,公允價(jià)值,會(huì)計(jì)確認(rèn),會(huì)計(jì)計(jì)量,
 
ABSTRACT
Since the United States and other developed countries financial markets since the outbreak of the subprime mortgage crisis in September 2008, along with the bankruptcy of investment bank lehman brothers, America's subprime crisis finally became a systematic economic crisis, and presents to the global market economy, to spread the permeability. But as the first derivative financial product innovation natural a target. China's ministry of finance in 2006, the recognition and measurement of financial instruments, the transfer of a financial asset , "hedging" and "financial tools presentation of financial instruments accounting standards, the four criteria are the core financial derivatives in table and accounting in the fair value measurement, however, in China's current economic environment and financial market system, for financial derivatives of fair value measurement and disclosure still exist many shortcomings in the new accounting standard. This paper will the subprime mortgage crisis and related cases, according to the derivatives recognition, measurement and disclosure and accounting aspects of financial derivatives, accounting for reflection and analysis, and in China's current economic environment and financial market conditions, to construct and perfect the suitable for China's national conditions derived financial instruments accounting system and put forward the corresponding opinion.
Keywords: Derivative financial instruments；Fair value；Accounting recognition；Accounting measurement；
 
目 錄
中文摘要……………………………………………………………………………… I
英文摘要………………………………………………………………………………II
引言…………………………………………………………………………………… 1
一 衍生金融工具概論…………………………………………………………………2
（一）衍生金融工具的發(fā)展………………………………………………………… 2
（二）衍生金融工具的概念………………………………………………………… 2
（三）衍生金融工具的特點(diǎn)………………………………………………………… 2
（四）衍生金融工具的分類………………………………………………………… 3
（五）衍生金融工具的風(fēng)險(xiǎn)………………………………………………………… 3
二 衍生金融工具存在的會(huì)計(jì)問題……………………………………………………5
（一）在會(huì)計(jì)確認(rèn)方面存在的問題………………………………………………… 5
（二）在會(huì)計(jì)計(jì)量方面存在的問題………………………………………………… 5
（三）在會(huì)計(jì)披露方面存在的問題………………………………………………… 6
三 衍生金融工具會(huì)計(jì)問題分析及處理………………………………………………7
（一）衍生金融工具會(huì)計(jì)問題分析………………………………………………… 7
1.衍生金融工具的會(huì)計(jì)確認(rèn)……………………………………………………… 7
2.衍生金融工具的會(huì)計(jì)計(jì)量……………………………………………………… 8
3.衍生金融工具的會(huì)計(jì)披露……………………………………………………… 9
（二）對(duì)衍生金融工具會(huì)計(jì)問題的處理……………………………………………10
四 構(gòu)建適合我國衍生金融工具會(huì)計(jì)制度的若干思考…………………………… 15
（一）美國次貸危機(jī)的反思…………………………………………………………15
1.金融創(chuàng)新不能脫離于實(shí)體經(jīng)濟(jì)…………………………………………………15
2.加強(qiáng)金融監(jiān)管……………………………………………………………………15
3.建立有效的公司治理結(jié)構(gòu)………………………………………………………15
（二）構(gòu)建適合我國的衍生金融工具會(huì)計(jì)制度思考………………………………16
1.修正會(huì)計(jì)要素的定義……………………………………………………………16
2.重新設(shè)立會(huì)計(jì)確認(rèn)標(biāo)準(zhǔn)…………………………………………………………17
3.慎用公允價(jià)值……………………………………………………………………17
4.改進(jìn)會(huì)計(jì)信息披露方式…………………………………………………………17
5.建立健全金融衍生品的相關(guān)法律制度建設(shè)……………………………………18
五 結(jié)束語…………………………………………………………………………… 19
參考文獻(xiàn)………………………………………………………………………………20
致謝……………………………………………………………………………………21