我国金融衍生产品会计问题研究

随着我国加入WTO,金融企业的业务创新步伐逐步加快,金融机构表外业务的占比和风险也日益加大。面对股票、期权等一系列新兴的金融衍生产品,非常需要有一套完整、统一的金融衍生产品会计核算理论来指导、规范各项金融衍生产品业务。本文在此对传统会计理论与IASC会计理论进行了比较分析,探讨了金融衍生产品会计的作用,并提出加快我国金融衍生产品会计制度建设的对策与建议。

Research on Financial Derivatives Accountancy Problem in Our Country

Along with our country affiliate WTO, the new business of the financial enterprise increasing quickly, the percentage and risk in off-balance-sheet business of financing institution is enlarging at the same time. A series of newly a risen financial derivatives, like stock, option ... etc., need very much to have a complete, unifying financial derivatives accountancy checking theories, to guide and norm the various financial derivatives business. Here, the text is to compare the traditional accountancy theories with IASC accountancy theories, study the financial derivatives accountancy's function, and raise up some ideas to quicken the establishment of the financial derivatives accounting system in our country.