论中外商业银行衍生金融工具会计监管差异与未来走向  

The Difference in Accounting Monitoring of Derivative Financial Tools in Commercial Banks between China and Foreign Countries and the Developing Trend

作　　者：涂毅[1] 刘源[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《河北经贸大学学报》2005年第6期84-88,共5页Journal of Hebei University of Economics and Business

摘　　要：随着中国解除金融领域的壁垒,向世界全面开放金融市场步伐的加快,作为金融市场主角的商业银行面临空前的挑战。保有同时不断扩大的金融衍生产品市场份额,是中国的商业银行提高自身实力的最有效手段。可是衍生金融工具的风险是巨大的,必须要有有效监管市场的安全。本文通过比较中外商业银行在衍生金融工具会计监管上的差异,分析其会计监管的现实选择和未来走向,以期提高我国会计监管在衍生金融工具风险中的作用。As China speeds up the steps to open its financial market to the world by gradually lifting the financial barriers,commercial banks,the leading actors in the financial market,are facing unprecedented challenges.Maintaining and even constantly expanding the market shares of derivative financial tools are the most effective means to enhance the banks' capability.The risks for derivative financial tools,however,are extremely high and therefore effective monitoring is required to safeguard the market.This article compares the difference in accounting monitoring of derivative financial tools in commercial banks between China and foreign countries as well as analyze the realistic choice and the developing trend of accounting monitoring so as to bring accounting monitoring into full play in China's derivative financial tools.

关 键 词：商业银行 衍生金融工具 会计监管 

分 类 号：F830.33[经济管理—金融学]