涉外金融工具会计计量模式对国际收支统计的影响

The Impact of Accounting Measurement of Foreign Financial Instruments on International Balance of Payments

国际收支统计数据质量的优劣是影响外汇管理的重要因素。在目前我国涉外经济活动日益频繁的背景下,涉外金融工具的运用也逐渐增多,使得准确合理的会计计量成为国际收支统计中的关键环节。本文从我国涉外金融工具国际收支统计的现状出发,分析其会计计量模式存在的问题及其对国际收支统计的影响,提出建立补充申报制度、完善会计计量和信息披露、实现数据全面统计等完善我国涉外金融工具国际收支统计制度的建议。

The quality concerning the records of international balance of payments plays a direct role in the successful management of foreign exchanges. With the increasing use of financial instruments in foreign businesses, the appropriate accounting measurement of these financial instruments has become critical in obtaining helpful statistics on international balance of payments. This paper begin with the status of current foreign financial instruments on international balance of payments, tries to dig out the prevailing problems in the current accounting measurement and endeavors to explore their impact on international balance of payments. Correspondingly, suggestions have been put forward for better practice, including the establishment of supplementary reporting mechanism, improvement of accounting measurement, deepening of information disclosure, consolidation of an overall statistics, etc.