套期保值会计处理与所得税法差异探析

Analysis on the Differences between Hedging Accounting and Income Tax Law

在风险管理实务中,套期保值是防范金融风险的有效方法。西方发达国家已经较普遍地应用套期保值规避风险。虽然我国已经于2006年将套期保值作为一项准则正式纳入会计准则体系,但是企业所得税法尚未对套期保值业务会计处理和所得税法的差异作出明确规定。

Hedging,which was introduced officially into accounting principles system in China in 2006,is an effective method to prevent financial risk in Risk Management.While hedging has been commonly used to prevent risk in the western developed countries,it was introduced into China relatively late,so there are still no regulations on the difference between hedging accounting and income tax law yet.