衍生金融工具会计研究

[摘要]在 2006 年，会计新准则的颁布对进一步明确了衍生金融工具的计算与计量，也进一步改变了人们由于会计准则不明确，而对衍生金融存在较多争议的状况，可以说会计准则的颁布，对促进金融衍生工具的发展具有重大意义，此外由于目前我国很多会计方面的具体细则与国际通用的准则还有些许差异，新准则的颁布，也可以促进我国的金融衍生工具会计更快的与国际接轨，更好地促进国内外会计方面的交流，进而促进我国社会经济的快速发展。本文在明确选题研究意义、研究方法、研究思路的基础上，先简单阐述了衍生金融工具概念、特点和分类，以及衍生金融工具对传统会计理论的冲击；在了解理论知识后，分析了在运用新准则的背景下，金融衍生工具信息披露方面的会计运用与处理，进一步分析金融衍生工具在进行会计信息披露方面的现状，并深入透析其存在的问题，最后提出我国金融衍生工具会计发展的一系列对策。 51193
毕业论文[关键词] 衍生金融工具传统会计理论新会计准则会计
Accounting Analysis of Financial Derivatives Abstract： February 2006， China's Ministry of Finance announced the new accounting standards， under the new guidelines，
the debate on derivative financial instruments issues， eventually settled on the conceptual framework for financial accounting basic content， is of great significance. Contribute to a higher degree and a wider range of financial derivatives played a role in promoting the development of financial derivatives in China， but also help speed up the process of harmonization with the international practice of Chinese accounting， the effective functioning of accounting and action to meet the needs of China's reform and opening up and foreign exchange， and promote social and economic development. On the basis of a clear topic research significance， research methods， research ideas on briefly describes the concept of derivative financial instruments， characteristics and classification， as well as derivative financial instruments impact on traditional accounting theory; the theory of knowledge in understanding， the analysis first introduced the development process of China's financial derivatives accounting for guidelines development process and thinking of financial derivatives are discussed， elaborated China's current status of financial derivatives and accounting problems and its practical application and for enterprises operating system entity resulting impact on the conduct of the study and make recommendations on China's financial derivatives accounting construct development.
Key words： financial derivatives traditional accounting theory Accounting New Accounting Standards

一、前言..1

（一）研究意义..1

（二）研究方法..1

1.文献研究法.1

2.归纳分析法.2

（三）研究思路..2

二、衍生金融工具理论概述..2

（一）衍生金融工具概念、特点和分类2

1.概念.2

2.特点.3

3.分类.3

（二）衍生金融工具在国内的产生与发展.3

三、新准则在金融衍生工具会计中的运用分析——信息披露.4

（一）需要将表内的列报项目进行细化4

（二）需要增加一张明细表.5

（三）现金流量套期的会计处理7

（四）公允价值套期的会计处理8

四、我国金融衍生工具会计信息披露现状及存在的问题..9

（一）我国金融衍生工具会计信息披露的现状9

1.衍生金融资产和负债期末余额情况分析.9 衍生金融工具会计研究:http://www.751com.cn/kuaiji/lunwen_54746.html