金融创新及其会计思考  

Monetary Innovation and Accounting Thinking

作　　者：张志宏[1] 唐焱[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430000

出　　处：《芜湖职业技术学院学报》2004年第2期1-4,共4页Journal of Wuhu Institute of Technology

摘　　要：金融创新带来企业投资品种的日趋丰富,衍生金融工具作为高风险的避险工具,其交易特点及风险水平给传统会计带来越来越多的难题,使传统会计的实现原则、计量基础和信息披露等受到了强烈的冲击。面对层出不穷的金融创新,我们应从会计改革和创新的角度提出应对措施。Monetary innovation brings about rich and colorful variety for enterprises to invest, as high risky implements to avoid risk, owing to it’s transaction trait and risky standard, derivative monetary implements bring more and more difficult problems to traditional accounting, throwing down the gauntlet to realization principle, measuring basis and information disclosure of transaction. Confronting unceasing monetary innovation, we should put forward measures from the point of view of accounting reformation and innovation.

关 键 词：衍生金融工具 金融创新 会计确认和计量 

分 类 号：F830[经济管理—金融学]