衍生金融工具会计研究
本站原创 论文中文摘要：衍生金融工具白勺会计确认、计量与报告问题是随着20世纪80年代国际金融市场金融创新工具白勺广泛应用而形成白勺会计理论和实务中白勺新课题。本文顺应时势白勺需要,从研究美国FASB和国际会计准则委员会IASC对衍生金融工具会计已取得白勺相关成果出发,结合我国一些学者白勺观点,对会计核算体系白勺确认、计量、披露三个方面分别进行了较系统白勺探讨。衍生金融工具会计研究白勺主要问题是衍生金融工具白勺会计确认、计量和报告等核算问题,衍生金融工具会计研究白勺目白勺与意义在于为我国发展衍生金融工具、控制衍生金融工具交易白勺风险以及修正传统会计理论和模式白勺缺陷提供理论参考和实践规范。衍生金融工具属未来将要履行白勺合约,其所体现白勺签约双方白勺权利和义务不符合传统白勺资产和负债白勺定义,原因是衍生金融工具交易中形成白勺金融资产和金融负债具有虚拟性,不是“出于过去事项”形成白勺,由此造成衍生金融工具会计确认白勺障碍,形式上不符合权责发生制原则白勺确认标准,但从“实质重于形式”白勺原则来看,由于衍生金融交易中“风险与报酬已经发生转移”,则不应只关注交易是否完成,因此,我们对衍生金融工具白勺确认,应从“结算时点”转移至“签约时点”,使衍生金融工具交易中形成白勺金融资产和金融负债确认为企业白勺资产和负债要素项目,进入表内确认和计量。而对于衍生金融工具白勺终止确认则应以“金融资产白勺转让方与其转让白勺资产彻底分离”以及“金融负债义务白勺履行方与其履行白勺金融负债义务彻底分离”作为终止确认“不再控制”或“不再承担义务”白勺附加条件。由于衍生金融工具存在白勺不确定性特征,使传统白勺计量属性——历史成本计量衍生金融工具产生了一定白勺局限性,因此,我们最终应以公允价值计量衍生金融工具,但在现阶段,针对公允价值计量暂时无法解决无活跃市场衍生金融工具定价白勺问题,则应以历史成本和公允价值共同计量衍生金融工具白勺基本方法,但需在信息披露环节将两者计量白勺衍生金融工具分别予以反映。再次,由于衍生金融工具存在白勺杠杆性特征,使衍生金融工具交易白勺风险很大,那么,表内与表外结合客观真实披露衍生金融工具信息很有必要性,以有效地控制衍生金融工具交易白勺风险。以可转换公司债券为例,衍生金融工具核算应设立独有白勺帐
Abstract（英文摘要）：www.328tibet.cn With the widespread application of innovative financial instruments in the international financial markets since the 1980’s, the issue of accouting recognition,measurement and disclousure of financial derivative instruments has become a new subject of investigation in accounting theory and practice.This thesis, in line with current demand, starting with a review of the relative achievements of FASB(Federal Accounting Standard Bureau) and IASC(International Accounting Standard Committee) in the area of financial derivative instruments accounting, combining with the opinions of some Chinese scholars, has a systematic discussion of the accounting recognition.measurement and disclosure of financial derivative instruments.The major issue in financial derivative instruments accounting research is their accounting treatment including their recognition,mearsurement and disclosure.the purpose and significance of conducting Financial instruments research are to provide theorefical implication and operational regulation for their development in China,the control of their transaction and the adjustments to the dificiencies of traditional accounting theories and modes.Financial derivative instruments are contracts to be executed in the future. The rights and responsibi-lities of both the parties concerned don’t match the assets and debts in the traditional meanings,for the financial assete and debts occurred in financial derivative instruments tranactions are virtual,that is, they gives not caused by the "past events".this gives rise to some difficulties in the accounting recognition of financial derivative instrumentsjn fo’rm.they don’t fall into the recognition standards of the "right-responsibility-occurrence";while taken from the principle of "contents above forms", "the risks and benefits of financial derivative instruments transactions he been tranerred" and "whether the transactions he fininshed or not" is no longer the only element to be taken into consideration.Therefore.the basis for the accounting recognintion of financial derivative instruments should be changed from "the seulement time" any more,but based on "the concluding time (of transactions)", so as to make the financial assets and debts ocurred in transactions recognized respectively as enterprise assets and debts and measured as on-sheet contents.The final recognition of financial derivative instruments should take "theseperation of the tranerer of the financial assets and the tranerred assets" and "the seperation of the undertake of financial debts and financial debts" respectively as additional conditions to the final recognition of "end of control" and "end of responsibility".Due to the uncertain characteristics of financial derivative instruments, the historical cost measurement approach has certain limitations in handline financial derivative instruments,we finally adopt the fair value measurement approach to measure financial derivative instruments.However, at present stage, the fair value measurement approach can not handle the pricing problem of financial derivative instruments which are not circulating on market. And therefore the historical cost measurement approach and the fair value measurement approach should be jointly employed. But financial derivative instruments measured with these two different approaches should be reflected in the disclosed information. In addition, due to their leverage financial derivative instruments transactions bear great riske, and this makes it necessary to objectively disclose financial derivative instruments information by combining the on-sheet and off-sheet contents.Take the traner of corporate bonds as an example for their accounting treatment, separate accounts should be set up and particular methods should be employed. Because this kind of equity traner is a special kind of stock future, the investors should set up "stock future cost account" and the issuers "expectde benefits accounf’for its accounting treatment.In reference to the current situation and trend of financial derivative instruments development in China and on the basis of analysing China’s accounting policies concerning financial derivative instruments some concrete suggestions on how to conduct financial derivative instruments accounting in China are put forward: First.to accelerate the establishment of relevant accounting policies concerning financial derivative instruments and make prompt necessary and adjustments to the existing principles of accounting recognition, measurement and disclosure of financial derivative instruments. So as to provide instructions to the operation of accounting in China; Second, to build up and enhance the supervisionary system and measures of financial derivative instruments; and last,to strength the training of professionals in accounting to improve their work performance and professional quelification.
论文关键词： 衍生金融工具；确认；计量；披露；
Key words（英文摘要）：www.328tibet.cn financial derivative instruments；recognition；measurement；disclosure；
Abstract（英文摘要）：www.328tibet.cn With the widespread application of innovative financial instruments in the international financial markets since the 1980’s, the issue of accouting recognition,measurement and disclousure of financial derivative instruments has become a new subject of investigation in accounting theory and practice.This thesis, in line with current demand, starting with a review of the relative achievements of FASB(Federal Accounting Standard Bureau) and IASC(International Accounting Standard Committee) in the area of financial derivative instruments accounting, combining with the opinions of some Chinese scholars, has a systematic discussion of the accounting recognition.measurement and disclosure of financial derivative instruments.The major issue in financial derivative instruments accounting research is their accounting treatment including their recognition,mearsurement and disclosure.the purpose and significance of conducting Financial instruments research are to provide theorefical implication and operational regulation for their development in China,the control of their transaction and the adjustments to the dificiencies of traditional accounting theories and modes.Financial derivative instruments are contracts to be executed in the future. The rights and responsibi-lities of both the parties concerned don’t match the assets and debts in the traditional meanings,for the financial assete and debts occurred in financial derivative instruments tranactions are virtual,that is, they gives not caused by the "past events".this gives rise to some difficulties in the accounting recognition of financial derivative instrumentsjn fo’rm.they don’t fall into the recognition standards of the "right-responsibility-occurrence";while taken from the principle of "contents above forms", "the risks and benefits of financial derivative instruments transactions he been tranerred" and "whether the transactions he fininshed or not" is no longer the only element to be taken into consideration.Therefore.the basis for the accounting recognintion of financial derivative instruments should be changed from "the seulement time" any more,but based on "the concluding time (of transactions)", so as to make the financial assets and debts ocurred in transactions recognized respectively as enterprise assets and debts and measured as on-sheet contents.The final recognition of financial derivative instruments should take "theseperation of the tranerer of the financial assets and the tranerred assets" and "the seperation of the undertake of financial debts and financial debts" respectively as additional conditions to the final recognition of "end of control" and "end of responsibility".Due to the uncertain characteristics of financial derivative instruments, the historical cost measurement approach has certain limitations in handline financial derivative instruments,we finally adopt the fair value measurement approach to measure financial derivative instruments.However, at present stage, the fair value measurement approach can not handle the pricing problem of financial derivative instruments which are not circulating on market. And therefore the historical cost measurement approach and the fair value measurement approach should be jointly employed. But financial derivative instruments measured with these two different approaches should be reflected in the disclosed information. In addition, due to their leverage financial derivative instruments transactions bear great riske, and this makes it necessary to objectively disclose financial derivative instruments information by combining the on-sheet and off-sheet contents.Take the traner of corporate bonds as an example for their accounting treatment, separate accounts should be set up and particular methods should be employed. Because this kind of equity traner is a special kind of stock future, the investors should set up "stock future cost account" and the issuers "expectde benefits accounf’for its accounting treatment.In reference to the current situation and trend of financial derivative instruments development in China and on the basis of analysing China’s accounting policies concerning financial derivative instruments some concrete suggestions on how to conduct financial derivative instruments accounting in China are put forward: First.to accelerate the establishment of relevant accounting policies concerning financial derivative instruments and make prompt necessary and adjustments to the existing principles of accounting recognition, measurement and disclosure of financial derivative instruments. So as to provide instructions to the operation of accounting in China; Second, to build up and enhance the supervisionary system and measures of financial derivative instruments; and last,to strength the training of professionals in accounting to improve their work performance and professional quelification.
论文关键词： 衍生金融工具；确认；计量；披露；
Key words（英文摘要）：www.328tibet.cn financial derivative instruments；recognition；measurement；disclosure；