金融工具会计准则变革及与国际准则比较研究
本站原创 论文中文摘要：20世纪70年代以来，国际会计界一直致力于研究和建立金融工具会计准则，并取得了一系列的成果，其中以国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)最具代表性。我国对金融工具的研究始于20世纪90年代初，这些研究工作在一定程度上填补了我国金融工具理论研究的空白，促进了金融风险管理的深入，为实际业务的开展提供了必要的理论指导。2006年2月15日，我国财政部颁布了新的企业会计准则，新准则中关于金融工具的准则就有四项，这四项会计准则分别是《企业会计准则第22号—金融工具确认和计量》、《企业会计准则第23号—金融资产转移》、《企业会计准则第24号—套期保值》和《企业会计准则第37号—金融工具列报》(以下称新准则)。这四项准则各有侧重、相互关联、逻辑一致，形成一个整体。2006年10月30日，财政部发布(财会[2006]18号)令，印发《企业会计准则-应用指南》，是对上述四项准则的补充和指导。本文主要采用规范研究的方法，通过分析比较新准则与旧制度及国际会计准则，对新金融工具准则中相关的问题进行分析研究，力求得出更加合理的处理方法。任何事物都不是完美无缺的，新准则也不例外。通过分析比较，指出新准则中仍存在的不足，并试着对这些不足提出自己的建议。本文主要分五个部分，第一部分主要介绍了国外金融工具会计准则的发展及其对我国金融工具会计准则制定的影响和我国新准则出台的意义。第二部分主要介绍了金融工具会计准则基本内容的比较。第三部分阐述了有关金融工具确认的相关问题。第四部分主要阐述了金融工具计量的相关问题。第五部分主要是金融工具列报的有关问题。最后总结全文。金融工具会计准则不仅是国内金融业健康发展和金融深化的客观需要，也是完整的会计准则体系不可缺少的内容。金融工具会计是一个国际难题，本文也仅是对准则的方方面面进行了比较，对准则有了一个总体的把握。金融工具会计准则的完善，需要的会计理论工作者对金融工具会计保持关注，一如既往的深入研究金融工具
Abstract（英文摘要）： From 20 century 70’s on, International accountancy’s boundary has been concentrated on research and establish financial instrument accountancy’s standard, and obtain a series of results. Among them, the International Accounting Standard Committee (IASB) and the United States Finance Accountancy Standard Committee (FASB) are most representative. Our country began to research finance instrument from the 20 century 70’s.These research work filled up our blank of finance instrument theories to some extent, promoted the development of financial risk management, provided necessity theories instruction in order to implement the for actual business. February 15,2006 , our country’s finance ministry issued new business enterprise accountancy’s standard, new standard in concerning finance instrument contains 4, these four accountancy’s standards respectively is《The Business Enterprise Accountancy’s Standard No.22-Finance Instruments: recognition and measurement》,《The Business Enterprise Accountancy’s Standard No.23-Financial asset’s traner》,《The Business Enterprise Accountancy’s StandardNo.24-Hedging》and《The Business Enterprise Accountancy’s Standard No.37-Finance instrument: presentation and disclosure》(as follows call new standards).These four standards is a whole. October 30, 2006,the Ministry of Finance release(No.18[2006]) to issue《The business Enterprise Accountancy’s Standard- guidebook》.This guidebook guide and complement the new standard.This text is mainly adopted norm research method, by through of analyze the new standard and old system and international accountancy’s standard, analyze and research the related problem of the new finance standards, and try hard to get more reasonable of treatment. Any things aren’t faultless and the new standard can not be exception. Through of analysis and comparison, point out t the shortages, and try to put forward myself’s suggestions. This text is mainly divided five parts. The first part mainly elaborate international finance instrument accountancy standard’s development and how it influence our country’s finance instrument accountancy standard establishment, and the meaning of our country’s new standards. The second part mainly elaborates Finance Instrument Accountancy Standard’s basic knowledge. The third part mainly introduce related problems of finance instrument’s confirmation. The forth part mainly elaborate related problems of finance instrument calculation. The fifth part mainly elaborate related problems of finance instrument’s presentation and disclosure. Eventually conclud the text.Finance Instrument Accountancy’s Standard not only is a objective demands to local financial industry’s healthy and deeply development, also is indispensability to integrity of accountancy standard system. The finance instrument accountancy is an international hard work. This text is only compared the aspects of the new standard, and get a whole comprehend. To perfect the Finance Instrument Accountancy’s Standard, Accountancy theories workers need to keep concern and further research the finance instrument accountancy’s standard.
论文关键词： 金融工具；确认；计量；公允价值；列报；
Key words（英文摘要）： the finance tools；confirmation；calculation；fair value；
Abstract（英文摘要）： From 20 century 70’s on, International accountancy’s boundary has been concentrated on research and establish financial instrument accountancy’s standard, and obtain a series of results. Among them, the International Accounting Standard Committee (IASB) and the United States Finance Accountancy Standard Committee (FASB) are most representative. Our country began to research finance instrument from the 20 century 70’s.These research work filled up our blank of finance instrument theories to some extent, promoted the development of financial risk management, provided necessity theories instruction in order to implement the for actual business. February 15,2006 , our country’s finance ministry issued new business enterprise accountancy’s standard, new standard in concerning finance instrument contains 4, these four accountancy’s standards respectively is《The Business Enterprise Accountancy’s Standard No.22-Finance Instruments: recognition and measurement》,《The Business Enterprise Accountancy’s Standard No.23-Financial asset’s traner》,《The Business Enterprise Accountancy’s StandardNo.24-Hedging》and《The Business Enterprise Accountancy’s Standard No.37-Finance instrument: presentation and disclosure》(as follows call new standards).These four standards is a whole. October 30, 2006,the Ministry of Finance release(No.18[2006]) to issue《The business Enterprise Accountancy’s Standard- guidebook》.This guidebook guide and complement the new standard.This text is mainly adopted norm research method, by through of analyze the new standard and old system and international accountancy’s standard, analyze and research the related problem of the new finance standards, and try hard to get more reasonable of treatment. Any things aren’t faultless and the new standard can not be exception. Through of analysis and comparison, point out t the shortages, and try to put forward myself’s suggestions. This text is mainly divided five parts. The first part mainly elaborate international finance instrument accountancy standard’s development and how it influence our country’s finance instrument accountancy standard establishment, and the meaning of our country’s new standards. The second part mainly elaborates Finance Instrument Accountancy Standard’s basic knowledge. The third part mainly introduce related problems of finance instrument’s confirmation. The forth part mainly elaborate related problems of finance instrument calculation. The fifth part mainly elaborate related problems of finance instrument’s presentation and disclosure. Eventually conclud the text.Finance Instrument Accountancy’s Standard not only is a objective demands to local financial industry’s healthy and deeply development, also is indispensability to integrity of accountancy standard system. The finance instrument accountancy is an international hard work. This text is only compared the aspects of the new standard, and get a whole comprehend. To perfect the Finance Instrument Accountancy’s Standard, Accountancy theories workers need to keep concern and further research the finance instrument accountancy’s standard.
论文关键词： 金融工具；确认；计量；公允价值；列报；
Key words（英文摘要）： the finance tools；confirmation；calculation；fair value；