一般套期会计准则的国际进展、反思与启示  

International Developments,Reflection and Revelation of the General Hedge Accounting

作　　者：王守海[1] 尹天祥 牟韶红[1] 

机构地区：[1]山东财经大学会计学院,250014

出　　处：《会计研究》2015年第9期11-17,96,共7页Accounting Research

基　　金：国家社会科学基金(12CGL029)的阶段性成果;山东财经大学博士基金(B13019)的资助

摘　　要：2013年IASB完成了一般套期会计的修订工作,并将其纳入IFRS9之中,这标志着IASB推行的旨在以IFRS9完全取代IAS39项目的第三个阶段取得了重要成果。本文从与风险管理实践协调的视角,探讨IAS39套期会计存在的问题、梳理IFRS9一般套期会计相关改进,剖析IFRS9一般套期会计仍面临的问题、分析IFRS9一般套期会计改进对我国产生的影响,并为未来套期会计的改进提供可供参考的政策建议。IASB has completed the revision of the general hedge accounting and puts it into IFRS9 in 2013,which indicates the third phase of the project that aiming to completely replace IAS39 with IFRS9 has achieved important process. From the perspective of the coordination of risk management and practices. We discussed the problems of the hedge accounting under IAS39,then we combed the related improvements of general hedge accounting under IFRS9,analyzed the problems which the general hedge accounting in IFRS9 are still facing. We analyzed the effects of the general hedge accounting under IFRS9 produce,and provided the recommendations for improving the future of hedge accounting.

关 键 词：套期会计 风险管理 套期工具 被套期项目 

分 类 号：F275[经济管理—企业管理] F830.91[经济管理—国民经济]