衍生金融工具会计确认与计量问题研究毕业论文.docVIP

摘 要 随着全球金融一体化浪潮的不断推进以及我国市场经济深入发展，衍生金融工具不断涌现，对全球经济有着巨大的影响，也冲击着我国金融市场。近年来由于我国金融市场尚不发达，不能及时引用及其消化衍生金融产品带来的冲击，进而为我国会计对其进行确认与计量带来了一定困难。因此，针对衍生金融工具进行合理的确认与计量以及账务处理的规范为目的研究具有重要意义。文章通过规范研究和实证分析相结合的方法，结合国内外衍生金融工具研究的现状，对衍生金融工具会计确认与计量的理论、方法进行了分析；借助于因素分析法和逻辑推理手段，深入探讨了衍生金融的会计确认与计量，提出完善衍生金融工具确认与计量的相关对策；从而规范会计核算，降低会计处理的风险， Abstract With the promotion of the wave of global financial integration continuously and further development of market-oriented economy in our country, derivative financial Instruments emerge accordingly, which not only influences global economy but also shocks financial market of our country. As financial market of our country is still quite undeveloped recent years, the shock of derivative financial instruments cannot be quoted and digested in time, and for our accounting carries on the recognition and the measurement to bring certain difficulty. Therefore, the research which aims at reasonable recognition and measurement of derivative financial Instruments, as well as regulation of accounting treatment is of great importance. Through the way of combination between normative analyze and positive research, together with the actuality of derivative financial instruments research at home and abroad, the article has an analysis on the theory and method of recognize and measure of derivative financial instruments; By virtue of factor analysis and means of logistic reasoning, further to discuss the accounting recognition and measurement of derivative financial, and come up with complete relevant measures of recognition and measurement of derivative financial instruments in order to standardize accounting, reduce the risk of counting treatment and strengthen the reliability and relativity of financial reports, enabling to achieve standardization and rationalization of accounting recognition and measurement of derivative financial. Key words：derivative financial instruments；accounting recognition；accounting measurement 目 录 第1章 绪 论 1 1.1 研究背景 1 1.2 研究目的与意义 1