公允价值在衍生金融工具中的运用分析-会计学专业论文.docxVIP

PAGE PAGE 3 摘要 20 世纪 70 年代以来，衍生金融工具随着全球金融创新浪潮迅猛发展，逐渐 成为当今经济领域中一支非常活跃而且非常重要的生力军。国际金融市场发生 了深刻的变化，市场主导的衍生金融工具创新也层出不穷。衍生金融工具的兴 起和发展对传统财务会计产生了极大的冲击，使传统财务会计的一些理论和方 法被重新审视和改造，也使金融工具会计在理论上和实务中面临着众多亟待解 决的难题。衍生金融工具的会计计量问题就是其中之一。 由于衍生金融工具具有衍生性、杠杆性、高风险性等特征，传统的会计计 量属性已经不能适应实务中的需要，“公允价值”的概念应运而生，并且经过会 计界的长期研究和不断完善，公允价值已被作为“衍生金融工具唯一相关的计 量属性”，在会计实务中得到了广泛的应用。 然而，从目前国内外的实际情况来看，公允价值在衍生金融工具中的运用 存在着很多极富挑战性的问题和困境。而这场席卷全球的金融危机的爆发，将 这些问题提升到了白热化程度。因此，如何解决公允价值在衍生金融工具中科 学、合理的运用问题，迫在眉睫。探讨这一问题，对探索会计发展规律、完善 会计理论、促进会计和其他相关学科的建设有重要的现实意义。 本文首先分别对公允价值和衍生金融工具进行了概述，然后结合国内外的 实际情况，探讨了公允价值在衍生金融工具中的运用现状以及存在的问题，分 析了以公允价值计量衍生金融工具对金融危机的放大作用，并且就如何将公允 价值更加科学、合理的应用于衍生金融工具提出了相关的建议。 【关健词】衍生金融工具 公允价值 运用情况 完善建议 Abstract Since 1970s, with the waves of the worldwide financial innovation, financial derivatives developed swiftly and nowadays they gradually played very active and important role s in the economic field. There has happened deep changes in international financial market and the market-dominated innovation of financial derivatives also arose continuously. The rising and development of financial derivatives brought traditional financial accounting great challenge s. It made some theories and methods in traditional financial accounting be reviewed and reformed and it also gave rise to many problems on the theories and practices of financial derivatives accounting. The accounting measurement of financial derivatives was one of the se problems which need to be settled as soon as possible. Because financial derivatives are derivative and they have leverage and high risks, the traditional accounting measurement models can not match the ir measurement needs. Thus, the concept of fair value came up at the time. Through the long-term study and consistent development in accounting field, fair value has been considered as the only model which is related to financial derivatives and it was applied widely in the accounting practices. Therefore, considering the foreign and domestic situation at present, there ar