【作者】 卢飞飞；

【导师】 梁爽；

【作者基本信息】 东北财经大学 ， 会计学， 2010， 硕士

【摘要】 2007年由美国次贷危机引起的金融危机,由于全球经济一体化的大幅度进展而迅速蔓延全世界,造成了全球金融市场的剧烈动荡,严重影响世界实体经济的增长。这次美国的次贷危机爆发的很重要原因就是对金融工具的创新过度运用。随着我国市场经济的不断发展,衍生金融工具蓬勃兴起,飞速发展。衍生金融工具的出现为企业降低筹资成本,加强外汇风险管理,提高资金使用效率提供了良好的契机。然而,从衍生金融工具诞生以来,就是一把高风险与高收益并存的“双刃剑”。如果运用得到,会得到丰厚的回报,若运用失当,则可能遭受巨大损失。因此,分析衍生金融工具的会计理论有着非常重要的价值和实际作用。笔者此文的分析探讨的目标在于通过分析我国目前衍生金融工具信息披露的状况,审查其是否遵循相关制度；以会计信息质量要求作为准绳,指出我国目前衍生金融工具信息披露中存在的主要缺点,并提出进一步改进策略,从而达到提高我国衍生金融工具信息披露质量的目标。本文主要由四个部分构成,第一部分是引言；第二部分是对衍生金融工具披露的基本理论进行综述,包括阐述其定义(含特征),详细对比衍生金融工具信息披露规范的国际间状况,比较列述FASB、IASB以及我国对衍生金融工具会计信息披露相关准则的规定的异同；第三部分是对我国11家主要商业银行公布的2009年度财务会计报告中衍生金融工具会计信息披露基本状况进行全面分析,并对美国3家银行对外报出的2009年度财务报告中衍生金融工具会计信息披露情况进行分析,指出共同和个别存在的问题；第四部分对我国衍生金融工具会计信息披露现状进行分析,指出新准则在相关规定上的改进及仍然存在的问题。第五部分针对前文分析得出的问题,以提高会计信息披露质量为出发点提出完善和改进衍生金融工具会计信息披露质量的建议和方法。更多还原

【Abstract】 In 2007,the financial crisis which caused by Subprime mortgage crisis spreaded rapidly with the global economic integration of the world, has brought fierce turbulence to the whole world money market and played a negtive effection on the growth of the world entity economy seriously. One of the important reasons of the crisis is excessive utilizes of the financial tool’s innovation.Along with the increasing development of the market economy in our country, the derivative financial instruments have been developing vigorously.They reduced the fund raising cost for provide the good chance for the reduce of the cost of finance,the enhancement of exchange risk management, the enhancement of the fund’s use efficiency.However, since the derivative financial instruments appear, they have both a high risk and high income,called "the double-edged sword". If you use them appropriatly, you can obtain the rich repayment,.If you use them unappropriatly, you possibly suffer the heavy loss, even goes bankrupt.Therefore, the accounting research of derivation financal instruments has the high theory value and the practical significance.The main goal of this article is valuating the using of the derivative financial instruments in our country through analyzes the present situation their information disclosure; According to the standard of the accounting information quality standard,I point out the problems in the disclosure and proposed the improvement suggestion to enhance the disclosure quality of the imformatin of the derivative financial instruments in our country.This article mainly divides into four parts. Part 1 is an introduction; Part 2 is the elementary theory of the financial instruments’ disclosure, including the introduction of their definition and the characteristics and the comparative analysis of the accounting information disclosure standard of the derivative financial instruments of FASB, IASB and our country. Part 3 is the problems in our country’s relevant standard according to the analysis of the financial instruments’ accounting information of the 2009 year financial reports from our country’s 11 banks and American 3 banks; Part 4 is the proposal to the consummation and the enhancement of the disclosure quality of derivation finance instruments’ accounting information.更多还原