基于衍生金融工具的会计制度供求探析  

Supply and Demand Analysis of Accounting System on the Basis of the Derivative Financial Instruments

作　　者：王丹舟[1] 

机构地区：[1]暨南大学管理学院,广东广州510632

出　　处：《科技管理研究》2010年第16期230-233,共4页Science and Technology Management Research

基　　金：教育部2008年度人文社科研究项目 "衍生金融工具会计制度供求与效率研究"(08JA630031);广东省财政厅2009年度会计科研项目 "衍生金融工具财务信息披露质量研究"(091065)

摘　　要：健全的制度是推进科技进步发展的主要原因,衍生金融工具作为金融创新的产物,在规范金融市场运作,防范金融风险中起着积极的作用,基于衍生金融工具交易规范的会计制度是企业管理的重要组成部分,与产权制度等构成了科技发展的基本框架,决定着科技发展的梯度与结果。为了有效提高科技发展与衍生金融工具会计制度的耦合度,论文从市场建设、自主创新、人力资本、制度管理的角度,以科技发展为导向,对完善衍生金融工具会计制度提出了相应的策略。A sound system is the main reason to promote the development of scientific and technological progress.Derivative financial instruments as the products of financial innovation play a very important role in standardizing the operation of financial market and taking precautions against risk.The accounting system based on the trading norm of the derivative financial instruments is an important component of business administration and forms the basic framework of scientific and technological development together with property systems.The accounting system also determines the gradient and result of scientific and technological development.In order to improve effectively the coupling degree of scientific and technological development and accounting system of the derivative financial instruments,this paper has put forward the corresponding tactics accordingly from the perspectives of market development,independent innovation,human capital and system management.

关 键 词：衍生金融工具 会计制度 供给与需求 

分 类 号：F233[经济管理—会计学]