基于衍生金融工具会计教育质量的实证调查  

Empirical Survey of Accounting Education Quality Based on Financial Derivatives

作　　者：王丹舟[1] 

机构地区：[1]暨南大学管理学院会计系,广东广州510632

出　　处：《上海金融学院学报》2011年第3期104-108,116,共6页Journal of Shanhai Finance University

基　　金：教育部2008年度人文社科项目(08JA630031);广东省财政厅2009年度会计科研项目(091065)

摘　　要：随着融资融券和股指期货在我国的推出,我国衍生金融品市场建设又迈上了一个新的台阶,如何提高衍生金融工具会计信息披露质量已成为当前研究的热点之一,作为正确引导衍生金融交易行为,规范衍生金融市场向健康方向发展的会计教育,其质量的好坏不仅影响衍生金融工具的创新,更影响我国衍生金融市场的可持续发展。基于此,本文对衍生金融工具会计教育质量进行了调查,针对存在的问题进行了深层剖析并提出了相应的建议。With the launching of securities financing and stock index futures in our country, the derivative financial products market in China have stepped on to a new stage. How to improve the disclosure quality of financial derivatives accounting information has become one of the hot spot in the current study. Accounting education as the correct guidance of derivative financial transactions, regulating the financial derivatives markets to the healthy development , the good or bad of its quality is affect not only derived the in- novation of financial tools, the more effect on our country＇s financial derivatives markets sustainable development. Based on this, this paper derived financial instruments accounting education quality to carry on the investigation, aimed at the problems in the deep analysis and put forward the corresponding proposal.

关 键 词：衍生金融工具 会计 教育质量 实证调查 

分 类 号：F812.2[经济管理—财政学]