对衍生金融工具计量属性的探讨

【作者】 刘新华；

【导师】 王秀丽；

【作者基本信息】 对外经济贸易大学 ， 会计学， 2004， 硕士

【摘要】 20世纪七八十年代，世界经济经历了布雷顿森林体系瓦解、金融自由化、石油危机等的强烈冲击之后，国际金融市场中的风险随之增加。哪里有风险，哪里就会孕育出转移、规避和分散风险的措施和方法。20世纪70年代以来，围际金融市场上呈现出强劲的革新动力，并在短短几十年内很快席卷全球。主要的创新工具有金融远期、金融期货、金融期权和金融互换等。 会计是衍生金融工具风险管理的一部分。衍生金融工具对传统的会计理论造成了根本性的冲击。传统会计理论下，衍生金融工具根本没有资格纳入财务报表体系，更不用谈计量的问题。衍生金融工具在会计报表中得不到体现，信息使用者无法从财务信息中了解到企业真实的财务状况和所面临的风险，许多会计信息使用者对目前的会计信息相关性不满。 本文从衍生金融工具的定义入手，讨论衍生工具的计量属性的选择以及相关的操作和处理。作者通过论证认为衍生金融工具应采用公允价值进行计量。文章讨论了衍生工具公允价值计量的相关操作以及如何选择公允价值计量方法：并且对由计量所引起的价值变动的损益的处理进行了认真的研究；文章最后一部分主要介绍我国衍生金融工具发展以及会计核算现状，并针对不同衍生金融工具的特点和我国会融市场等客观条件，对衍生会融工具的会计处理以及我国衍生金融工具的会计研究提出了一些建议。更多还原

【Abstract】 Since 1970s, along with the quick recovery and development of economy in the western nations, the financial market has internationalized continuously and become uncertain. Fix-rate exchange characterized of old financial system is no longer to be maintained, gradually replaced by floating-rate of exchange system. Combined with the fact that financial risk position turns worse continuously, methods that can transfer the risk are needed badly. The important creation is the derivative financial instruments. Derivative financial instruments are financial instruments, which are derived from fundamental financial instruments mainly including exchanges, interests, stocks and index. The incentive of these derivatives is to manage financing risk and to create profit and in fact they are effective.However, the derivative transactions make the enterprises and even the whole financial market even more risky. There must be some relevant actions to manage the heavy risk. Accounting, as a tool of transmitting information to the public, is an important part of the risk management system.Traditional financial accounting system has been seriously impacted by the development of financial derivatives and the main factor being influenced is historical cost. In traditional accounting system, historical cost has the main standing. But as far as financial derivatives are concerned, historical cost is no longer suitable. In the author’s opinion, financial derivatives should be recorded in the financial statements in fair value. Fair value is the value determined by the traders through bargaining at a forced and rational condition. Fair value can provide more relevant and accurate information to investors.This article discusses the use of fair value to record financial derivatives.更多还原