浅谈衍生金融工具的会计确认与计量

衍生金融工具以其有别于传统资产和负债的独特性,对现行财务会计的理论核心提出了全面的挑战。我国对衍生金融工具仅作表外披露的现状,已不能满足财务报表决策有用性的要求。因此本文主要从会计确认与会计计量两个方面,将传统会计原则加以扩展,从而将衍生金融工具纳入会计确认与计量体系,在此基础上,充分考虑我国实际,对账务处理的有关问题进行了一定的探讨,力求理论与实务的结合。

On the Accounting Confirmation and Measurement of the Tools of Derived Finance

The derived finance tools with its unique characters different from the traditional capital and debt, offers an overall challenge to the central points of the existing financial theory.This paper expands the traditional principles in the two aspects:accountant confirmation and accountant measurement and adopts the derived financial tools in the system of the accountant confirmation and accountant measurement,and on the basis of the new theory the paper has a further discussion of some problems about financial handle.