关于衍生金融工具会计若干问题的思考

Issues of Accounting Standards on Derivative Financial Instruments

衍生金融工具的出现和发展对传统财务会计理论和实务的冲击甚大,它直接影响到会计要素的定义、确认标准、计量基础以及报表结构体系等方面。本文系统介绍了美国FASB和国际会计准则委员会制订衍生金融工具会计准则的背景及发展动态,指出我国准则制订机构应当立足中国实际,借鉴国际惯例,有步骤、分阶段地推动会计改革,从概念框架的角度建立一套综合性的金融工具会计准则,以解决我国现有的和将要出现的各种金融工具问题。

With the rapid growth of derivative financial instruments in the world, the traditional accounting model should be adjusted to the new pattern and accommodate the concepts of accounting elements, criteria of recognition, basis of measurement, and the structure of financial statements. The paper introduces the background and development of accounting standards on derivative financial instruments issued by FASB and IASC. It also suggests that Accounting Standards Commission in China make it public general standards in the near future and introduce concept frameworks for financial instruments to resolve the problems that have appeared and will continue to appear.