我国套期保值会计发展背景、现状与对策分析

套期保值会计发展的成果主要表现为金融工具会计准则和套期保值会计准则的制定和不断完善。我国套期保值会计理论研究起步晚，主要集中在国内外金融工具准则、套期保值会计准则的解读及对比研究以及套期保值会计理论和套期保值会计准则应用研究等方面。实践中存在套期准则可操作性差，容易导致主观随意、盈余操纵和企业风险意识低、专业人才缺乏等问题。需要结合我国企业风险管理实践，修改现有套期会计准则，颁布操作指南，加强专业人才的培育，不断推进我国套期保值会计的发展。

Analysis on the Development Background, Status and Countermeasures of Hedge Accounting in China

The results of hedge accounting are mainly reflected from the development and continuous improvement of financial instruments accounting standards and hedge accounting stundaards. The theoretical studies of China＇ s hedge accounting start late, focused on the interpretation and comparative study of financial instruments and hedge accounting standards at home and abroad, and applied research on the theoretical and standards of hedge accounting. There are many issues in practice such as the operability of hedge accounting standards is poor, easily lead to subjective, arbitrary and earnings manipulation, risk awareness in enterprises is low and lack of professionals and so on. We must modify the existing hedge accounting standards integrated into the practices of enterprise risk management, release the operation guide and strengthen the training of professionals to continue to promote the development of our hedge accounting.