衍生金融工具会计风险问题研究

Study on Accounting Risk of Derivative Financial Instruments

针对大多数衍生金融工具为表外业务,无法在财务报表中加以确认和计量的特点,本文讨论了衍生金融工具存在的计量风险,以及采用公允价值方法与及时信息披露方法结合对衍生金融工具计量和披露,由于会计计量属性的原因,会计难以全面披露衍生金融工具的风险,由此讨论如何规避由于采用衍生金融工具而导致的会计风险的方法和措施。

Most derivative financial instruments are exposed outside of financial statements and can＇t be measured in financial statements. The paper discusses the measurement risk of derivative financial instruments and the derivative financial instruments should be measured with the methods of fair value and information disclosure. Because of the attributes of the accounting measurement, it is very difficult to fully disclose the risks of derivative financial instruments. The paper introduces methods and measures to avoid the accounting risks resulting from derivatives financial instruments.