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20世纪70年代以来,国际会计界一直致力于研究和建立衍生金融工具会计准则,以加强对衍生金融工具的规范与监管,并取得了一系列的研究成果,其中以国际会计准则理事会和美国财务会计准则委员会最具代表性。2006年2月,财政部发布了包括一项基本准则和38项具体准则在内的39项企业会计准则,要求上市公司自2007年1月1日起执行。新准则中的《企业会计准则22号--金融工具确认与计量》、《企业会计准则第23号--金融资产转移》、《企业会计准则第24号--套期保值》和《企业会计准则第37号--金融工具列报》等4项准则对银行业影响较大。本文主要从商业银行的角度出发,分析衍生金融工具会计准则对其会计信息和经营的影响,并提出完善我国衍生金融会计的一点建议。
Since the 1970s, the international accounting profession has been devoted to studying and establishing accounting standards for derivative financial instruments to enhance the standardization and regulation of derivative financial instruments and has achieved a series of research results. Among them, the International Accounting Standards Board and the United States The Financial Accounting Standards Board is the most representative. In February 2006, the Ministry of Finance issued 39 enterprise accounting standards including a basic standard and 38 specific standards, requiring the listed company to be effective from January 1, 2007. New Accounting Standards No. 22 - Recognition and Measurement of Financial Instruments, Accounting Standard for Business Enterprises No. 23 - Transfer of Financial Assets, Accounting Standard for Business Enterprises No. 24 - Hedging and Accounting for Business Enterprises 4 of the Guideline No. 37 - Presentation of Financial Instruments has a significant impact on the banking industry. This article mainly analyzes the influence of accounting standards of derivative financial instruments on its accounting information and operation from the perspective of commercial banks and puts forward some suggestions on how to perfect the derivative financial accounting in our country.