论文部分内容阅读
两年前,中航油集团在国际航空用油市场上所演绎的悲剧故事让衍生金融工具进入普通人的视野。其带来的一系列风险所造成的严重后果促使政府当局、企业管理者、投资者等利益相关者纷纷从宏观和微观上采取一定的方法和手段加强对衍生金融工具风险的控制和规避。2006年2月15日颁布的新会计准则,完善了我国对于衍生金融工具会计处理的相关规定,填补了以前没有相关准则的空白,让我们从会计角度找到了防范风险的道路。
Two years ago, the tragic story evoked by CAO Aviation Group in the international aviation oil market brought derivative financial instruments into the eyes of ordinary people. The serious consequences caused by a series of risks brought about by government, managers, investors and other stakeholders have adopted certain methods and measures macroscopically and microscopically to strengthen the control and avoidance of the risks of derivative financial instruments. The new accounting standards promulgated on February 15, 2006 have perfected China’s accounting regulations on derivative financial instruments, filled in the gaps that were not previously provided by the relevant standards and allowed us to find a way to guard against risks from an accounting point of view.