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2016年1月1日起,《期货套期保值业务会计处理暂行规定》(以下简称暂行规定)开始实施,这是财政部针对实体企业套期保值会计处理需求专门制定的规定,目的是降低企业运用套期会计成本,放宽套期会计门槛,促进更多企业参与商品期货交易。本刊《期货频道》栏目开设以来,不少企业都曾与本刊联系反应套期会计处理经验不足,为此,本刊特别采访了曾参与《暂行规定》制定的上海期货交易所专家何智麟,请其对《暂行规定》
Effective January 1, 2016, the Interim Provisions on the Accounting Treatment of Futures Hedging Business (hereinafter referred to as “Interim Provisions”) came into force. This is the Ministry of Finance specially formulated for accounting treatment needs of real enterprise hedging. The purpose is to reduce the enterprises Use hedge accounting costs, relax the hedge accounting threshold, and promote more companies to participate in commodity futures transactions. Since the publication of “The Commodity Channel” section of our magazine, many companies have contacted the magazine to respond to the lack of experience in accounting hedge accounting treatment. To this end, we interviewed He Zhilin, an expert on the Shanghai Futures Exchange who participated in the “Interim Provisions” Please its “Interim Provisions”