基于企业经营决策的套期保值会计准则改进试探——兼论株冶集团的期货套期保值业务会计处理

Discussion on the Improving of Hedging Accounting Standards Based on the Business Decision-making——Also on the Futures Hedge Accounting Treatment of Zhuzhou Smelter Group

期货套期保值交易能有效规避现货交易的价格风险,保证企业生产经营的稳定性。现行企业会计准则对我国套期保值业务的会计处理作了具体规定,但在被套期项目的确认、套期保值高度有效的认定及评价、套期保值的分类等问题上仍有待改进。根据株冶集团期货套期保值业务操作和会计处理的实际情况,应运用个别计价法锁定被套期项目数量与金额、简化套期保值高度有效的认定及评价、明确套期保值分类,有效提高套期保值业务抗风险、保收益的能力。

Futures hedging transaction can effectively avoid the price risk of spot transaction,making sure the stability of enterprise produces management.The current enterprise accounting standards have been some specific provisions about China＇s hedge accounting treatment,but there are many problems about hedged item recognition,hedging highly effective identification and evaluation,hedge classification still need to be improved.According to the actual situation of futures hedging operations and accounting in Zhuzhou Smelter Group,specific identification method should be used to lock the hedged item quantity and amount,simplifying the hedging of highly effective identification and evaluation and clearing hedge classification,finally we can effectively improve the hedging risk resistance and the ability of accrual.