完善金融资产会计处理的思考

On Improving the Accounting Treatment on Financial Assets

在我国2006年2月15日颁发的企业会计准则中首次出现了金融资产概念,它是金融工具的主要内容。由于金融资产内容广泛,既包括基本金融工具也包括衍生金融工具,既存在于金融企业也存在于一般企业,情况比较复杂,其会计确认和计量的难度较大。尽管会计准则对其确认与计量进行了较详细的规范,但仍有些问题需要进一步完善。

The eomeept of Financial assets, first appeared in Enterprise Accounting Principles published on 15th Feb 2006, is the main content of financial instrument. Since the content of the financial assets is broad and complex, which includes the basic and derived financial instrument, and exists in financial enterprises and non -financial enterprises, its accountant confirmation and measurement are difficult. Although the principle, confirmation and measurement have been regulated particularly, some problems should still be improved completely.