新金融工具准则对私募股权投资企业财务管理的影响探析

2017年财政部为了适应新时期经济发展的需要,规范企业金融工具的会计处理,全面提高其会计信息的质量,陆续发布了《企业会计准则》第22、23、24和37号文件。论文对比了新旧金融工具准则的区别,根据私募股权投资企业的特点,分析其对私募股权投资企业财务管理的影响,并对新金融工具会计准则应用于私募股权投资企业财务管理提出建议。

Analysis of the Impact of New Financial Instruments Standards on the Financial Management of Private Equity Investment Enterprises

In 2017,in order to adapt to the needs of economic development in the new era,standardize the accounting treatment of enterprise financial instruments and comprehensively improve the quality of accounting information,the Ministry of Finance issued the"Accounting Standards for Enterprises"No.22,23,24 and 37.This paper compares the differences between the old and new financial instruments standards,analyzes its impact on the financial management of private equity investment enterprises according to the characteristics of private equity investment enterprises,and puts forward suggestions on the application of new financial instruments accounting standards to the financial management of private equity investment enterprises.