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中国金融市场的发展越来越迅速,衍生金融工具已经成为现代金融市场不可或缺的重要组成部分。衍生工具被广泛地运用到银行及其它机构当中,会计的发展必须与之相适应,才能规范和引导金融业的发展。因此,完善衍生金融工具会计准则,已经成为业界普遍关注的事情。本文以2006年颁布的《企业会计准则》为背景,就新会计准则对衍生金融工具会计处理有关规定所存在的一些问题进行分析和探讨,并提出相应改进建议。
The development of China’s financial market is becoming more and more rapid. Derivative financial instruments have become an indispensable part of modern financial markets. Derivatives are widely used in banks and other institutions, the development of accounting must be compatible with it, in order to regulate and guide the development of the financial industry. Therefore, improving the accounting standards for derivative financial instruments has become a common concern in the industry. Based on the “Accounting Standards for Business Enterprises” promulgated in 2006, this paper analyzes and discusses some problems existing in the accounting rules for derivative financial instruments based on the new accounting standards, and puts forward corresponding suggestions for improvement.