金融衍生工具会计在我国的发展初探

On Development of Financial Derivative Tool Accounting in China

金融衍生工具的迅猛发展,对传统的财务会计理论与实务形成了巨大的冲击。如何有效计量,以实现对金融衍生工具所可能引发风险的监管,帮助企业更好地运用金融衍生工具来规避风险,已成为当今会计研究无法回避的难题。本文以新会计准则下金融衍生工具的会计问题为研究对象,在分析比较传统会计准则与新会计准则在金融衍生工具的会计确认、计量、披露上的差别的基础上,对新会计准则在金融衍生工具会计问题的解决提出了初步设想。

The rapid development of financial derivative tools has formed the huge impact on the theory and the practice of traditional financial accounting. How to measure effectively, realizes to the financial derivative tool possibility initiates the risk the supervision, helps the enterprise to dodge the risk well, has become the difficult problem on accounting study. The article take accounting question to study under financial derivative tools of new accounting standards. In analyzes and the comparison tradition accounting standards and the new accounting standards in the finance grows in tool＇s confirmation, the measurement, in the disclosure difference foundation, article made the preliminary idea to the new accounting standards＇ solution.