衍生金融工具风险会计实时控制框架体系的设计

Outline System of On-time Accounting Control for Derivative Financial Instruments

本文提出了衍生金融工具风险会计实时控制的观点,将会计实时控制理论应用于衍生金融工具风险披露,从构建实时控制的IT环境、再造会计流程、会计实时控制方法、会计实时控制模式四个方面论述了衍生金融工具风险会计实时控制框架体系。

The new concept of on-time accounting control for derivative financial instruments was presented, and the theory of on-time accounting control was applied in risk disclosure of derivative financial instruments. The outline system of financial derivatives on-time control was elaborated from four aspects in detail： building IT environment, accounting reengineering, the method and model of on-time accounting control.