金融衍生工具会计问题初探  

A Probe into Accounting Issues for Financial Derivatives

作　　者：周莹 

机构地区：[1]湖南工业大学科技学院

出　　处：《中国货币市场》2019年第4期73-76,共4页China Money

摘　　要：在衍生金融发展中,会计问题一直是影响其发展的主要因素之一。会计问题能否得到妥善解决和保障,往往能在一定程度上影响整个体系的运行。该文在参考国内外衍生金融工具会计研究相关文献的基础上,对国内金融衍生工具会计问题进行梳理,并从改善我国衍生金融工具会计确认与计量、加强对衍生金融工具风险的会计监督方面提出相关改进建议。Accounting issues have always been one of the main factors affecting the development of financial derivatives. Whether the accounting issues can be properly addressed may affect the operation of the derivatives market as a whole. Based on the related research literatures both at home and abroad, this paper analyzes the accounting issues for financial derivatives in China, and proposes relevant suggestions from the perspectives of improving the accounting recognition and measurement of financial derivatives and strengthening the accounting supervision on the risks of financial derivatives.

关 键 词：金融衍生工具 会计问题 衍生金融工具 金融发展 相关文献 会计研究 会计确认 会计监督 

分 类 号：F830.9[经济管理—金融学]