司法会计对金融衍生品交易案件的诉讼支持  

作　　者：熊玉莲[1] 

机构地区：[1]华东政法大学商学院

出　　处：《企业经济》2011年第4期176-179,共4页Enterprise Economy

基　　金：上海市教委重点学科(第五期)建设项目"司法鉴定"(批准号:J51102);华东政法大学科研项目"金融衍生产品交易司法会计研究"(批准号:09HZK010)

摘　　要：金融衍生品交易的高风险及其特殊的会计处理是导致欺诈、破产等案件频发的重要因素,其会计信息披露的准确性和有效性往往成为案情的关键和焦点。在金融衍生品交易案件审理中,对交易性质的认定,会计适用的判断和损益的计量等离不开司法会计的诉讼支持。我国应进一步完善会计准则和司法会计鉴定制度,建立公允价值评估体系,为金融衍生品的创新发展构建配套的司法环境。High risk and special accounting process of financial derivatives transaction are important reasons which lead to the frequent cases of fraud and bankruptcy and so on.The accuracy and validity of information disclosures often become the key and focal point.In the case tries,identification of nature of the trades,judgment of accounting application,and measurement of the profit and loss cannot be made without the lawsuit support of judicial accounting.We should form the necessary judicial environment for our financial derivatives innovation and development through the further perfection of accounting standards and judicial accounting appraisal system,and the establishment of fair value evaluation system.

关 键 词：司法会计 金融衍生品 诉讼支持 

分 类 号：F830[经济管理—金融学]