会计报表中衍生产品的信息披露研究——美国的经验与启示

On the Disclosure of Financial Derivatives in Financial Report:Experiences from US

金融危机之后,美国修改了衍生产品的信息披露标准,提高了披露要求;同时,执法机构也加强了对金融机构滥用会计准则、规避信息披露义务的制裁力度。我国场外金融衍生工具市场尚处于发展初期,相关信息披露标准未臻完备。现行会计信息披露标准对于衍生工具的披露着墨不多,且主要集中于公允价值和风险披露两个方面。借鉴域外经验,我国应进一步完善衍生产品信息披露标准、防范准则滥用,以保护投资者的合法权益。

American enhanced the information disclosure standards to improve the transparency of OTC financial derivatives.SEC and Federal Courts also took actions to fight against the abuse of FAS and evasion of law.China is now developing an OTC financial derivatives market and the legislation of information disclosure on financial derivatives had not been well-developed.The effective standards merely focus on the disclosure of fair value and risk disclosure.In order to protect investors,we should learn from US and make legislations to introduce the regulations on the evasion of law.