套期会计原则缺失问题研究——IASB套期会计征求意见稿评述  

Missed Principles in Hedging Accounting——Review on IASB Exposure Draft: Hedging Accounting

作　　者：杨模荣[1] 

机构地区：[1]合肥工业大学管理学院,230009

出　　处：《会计研究》2012年第6期25-31,92,共7页Accounting Research

摘　　要：IASB 2010年12月发布的套期会计征求意见稿首次提出了套期会计目标,简化了套期会计适用条件,增加了套期工具和被套期项目种类,充分体现了财务报告编制者对增加套期会计适用性的要求。本文分析了套期会计原则缺失导致的套期会计方法与目标不一致问题,并通过对我国企业衍生金融工具交易实践的分析说明,套期会计方法可能会产生与套期会计目标背离的会计结果。提出应建立明晰的套期会计原则,实现套期会计方法与目标的统一,保证套期会计能够传达套期工具的实质,使报表使用者能够清楚地了解企业使用套期工具的真实目的和实际效果。In Dec. 2010, IASB issued an exposure draft: Hedging Accounting, in which the objective of hedge accounting was firstly proposed. Through simplifying qualification criteria and increasing the types of both hedging and hedged items, the draft has considerably satisfied the demand for streamlining hedging accounting application rules from preparers of financial reports. This paper analyzes the problems of inconsistence between hedge accounting methods and hedge accounting objective,of which the cause is the lack of hedge accounting principles. Through analyzing derivative financial instrument transactions conducted by Chinese enterprises, it shows that hedge accounting method could produce accounting results that contradict hedge accounting objective. It is proposed that explicit hedge accounting principles should be established in order to align hedge accounting method with hedge accounting objective, ensure hedge accounting to convey the context of hedging instruments and allow users of financial reports to have an insight into hedging instruments' purpose and effect.

关 键 词：会计原则 套期会计 敞口 金融工具 风险管理 

分 类 号：F233[经济管理—会计学]