| 衍生金融工具的确认对银行类上市公司业绩的影响及其结构分析 |
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| 引用本文： | 李梅芳,廖波,时海霞.衍生金融工具的确认对银行类上市公司业绩的影响及其结构分析[J].天津商学院学报,2009,29(4):38-41. |
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| 作者姓名： | 李梅芳 廖波 时海霞 |
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| 作者单位： | 李梅芳,廖波,LI Mei-fang,LIAO Bo(中国农业大学烟台研究院,山东,烟台,264670);时海霞,SHI Hai-xia(招远市建设局,山东,烟台,264025) |
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| 摘 要： | 衍生金融工具确认方式的变化，是新会计准则改革的一个亮点。针对运用衍生金融工具最多的银行类上市公司，来具体阐述并详细分析衍生金融工具对企业业绩的影响，分析了衍生金融工具的构成情况，以助于财务报表使用者了解企业真实财务状况，更好地进行投资决策。
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| 关 键 词： | 衍生金融工具 公允价值 表内核算 |
Derivative Financial Instruments: Their Impact on Performance of Listed Companies in Banking and Structural Analysis |
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| LI Mei-fang,LIAO Bo,SHI Hai-xia.Derivative Financial Instruments: Their Impact on Performance of Listed Companies in Banking and Structural Analysis[J].Journal of Tianjin University of Commerce,2009,29(4):38-41. |
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| Authors: | LI Mei-fang LIAO Bo SHI Hai-xia |
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| Institution: | LI Mei-fang, LIAO Bo, SHI Hai-xia(1. Yantai Research Institute, China Agricultural University, Yangtai 264670 ;2. Zhaoyuan Construction Bureau, Yantai 264025, China) |
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| Abstract: | The new way to recognize derivative financial instruments highlights the reform of the new accounting standards. The paper analyses listed companies in banking which apply derivative financial instruments to business operation most frequently, discusses the composition of derivative financial instruments and their impact on corporate performance to help the users concerned who read the financial statements to understand the true financial situation of enterprises and to make better investment decision. |
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| Keywords: | derivative financial instruments:fair value accounting sheet |
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