会计确认与计量在金融创新产品中的应用研究

Research on the Application of Accounting Recognition and Measurement in Financial Innovation Products

随着经济社会的发展,金融产品种类也日趋多样,金融工具种类也得到不断创新。本文在明确创新金融产品会计确认与计量理论的基础上,通过分析我国创新金融产品会计确认与计量所存在的问题和原因,提出了完善创新金融产品会计计量方式的对策方法,并逐步完善我国创新金融产品在财务报告中的披露,让会计工作更加全面的实现、反映和监督其在企业的各项职能,为企业规避风险、提高效率,为决策者提供有益信息发挥其应有的作用。

With the flourishing of the economy and society, types of financial products are becoming increasingly diversified, and those of financial instruments are being innovated. In this paper, we first define the theory of accounting recognition and measurement of innovative financial products. On this basis, we analyze the problems in accounting recognition and measurement of innovative financial products and reasons why they occur in China. Considering this, we put forward some countermeasures to improve the accounting measurement approaches of innovative financial products, to enhance the disclosure of innovative financial products in financial reports, and to comprehensively realize, reflect and monitor the functions of accounting work, so as to play its due role in helping enterprises evade risks, improving efficiency, and providing useful information for decision makers.