| 金融衍生品交易的会计处理与税制设计 |
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| 引用本文： | 吕兆德,马蔡琛.金融衍生品交易的会计处理与税制设计[J].河北学刊,2007,27(1):94-97. |
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| 作者姓名： | 吕兆德 马蔡琛 |
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| 作者单位： | 1. 北京师范大学,经济与工商管理学院,北京,100875
2. 中国社会科学院,财政与贸易经济研究所,北京,100732 |
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| 摘 要： | 金融衍生产品是在基础金融工具上发展起来的,其具有套期保值和投机的双重作用,鉴于其风险性和价值波动性,应当加强衍生金融工具的会计确认、计量和对外披露,此外还需要设置完善的税收制度,保证国家税收。本文从衍生金融产品的会计处理和税制设计上分别进行了阐述。
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| 关 键 词： | 金融衍生品 会计处理 税制设计 |
| 文章编号： | 1003-7071(2007)01-0094-04 |
| 修稿时间： | 2006年11月20 |
The Accounting Policy and Taxation Design on Financial Derivative Product |
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| L Zhao-de,MA Cai-chen.The Accounting Policy and Taxation Design on Financial Derivative Product[J].Hebei Academic Journal,2007,27(1):94-97. |
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| Authors: | L Zhao-de MA Cai-chen |
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| Institution: | L(U) Zhao-de,MA Cai-chen |
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| Abstract: | Financial derivative product is developed on the underlying financial asset. It has the uses of hedge and speculation. Because of its high riskiness and value volatility, we should strengthen the accounting conformation, measurement and disclosure about financial derivative product, and perfect the taxation in order to ensure the national tax revenue. This article discusses the accounting policy and taxation design separately. |
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| Keywords: | Financial Derivative Product Accounting Policy Taxation Design |
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