本文選題：套期 + 套期會計�。� 參考：《中國財政科學(xué)研究院》2016年碩士論文

【摘要】：經(jīng)濟(jì)全球化的背景下,衍生金融工具得到了飛速的發(fā)展,企業(yè)越來越多地利用衍生金融工具進(jìn)行套期活動。作為一種重要的風(fēng)險管理途徑,套期保值活動有助于企業(yè)實現(xiàn)規(guī)避風(fēng)險、穩(wěn)定經(jīng)營狀況和降低風(fēng)險成本的目標(biāo)。為了有效的反映套期活動對企業(yè)的影響,套期會計應(yīng)運(yùn)而生。隨著2008年金融危機(jī)的爆發(fā),現(xiàn)行套期會計準(zhǔn)則IAS39的適用性受到廣泛的質(zhì)疑。以規(guī)則為導(dǎo)向的IAS39套期會計準(zhǔn)則應(yīng)用條件過嚴(yán),難以反映企業(yè)風(fēng)險管理的真實效果。為此,IASB展開對準(zhǔn)則的修訂工作,最終于2014年7月正式頒布了新國際會計準(zhǔn)則IFRS9《金融工具:確認(rèn)與計量》,標(biāo)志著以原則為導(dǎo)向、應(yīng)用更為簡化的一般套期會計準(zhǔn)則的正式形成。作為IASB的成員國,我國現(xiàn)行套期會計準(zhǔn)則CAS24《套期會計》采用的是國際趨同的方式。而我國上市銀行作為套期保值領(lǐng)域的排頭兵,其金融資產(chǎn)占資產(chǎn)總額的比率較大,IFRS9的頒布和我國套期會計準(zhǔn)則的國際趨同預(yù)期必將對我國上市銀行產(chǎn)生巨大的影響。因此,通過分析現(xiàn)行套期會計準(zhǔn)則下我國上市銀行套期會計應(yīng)用中存在的問題及原因,結(jié)合IFRS9在套期會計方面的改革,研究新準(zhǔn)則對我國上市銀行的預(yù)期影響具有重大的意義。本文共分為五章:第一章為緒論,通過梳理國內(nèi)外套期會計準(zhǔn)則的研究過程和相關(guān)學(xué)者的研究成果,對套期會計準(zhǔn)則近年來的發(fā)展趨勢和研究重點(diǎn)進(jìn)行了總結(jié);第二章為理論基礎(chǔ),對套期保值和套期會計的概念進(jìn)行界定,闡述了現(xiàn)行套期保值會計的處理流程;第三章是現(xiàn)行套期會計準(zhǔn)則存在的問題及原因分析,結(jié)合我國16家上市銀行套期保值業(yè)務(wù)的基本情況,對現(xiàn)行套期會計準(zhǔn)則下我國上市銀行套期會計應(yīng)用中存在的一系列問題進(jìn)行分析,并分別指出問題產(chǎn)生的原因;第四章是新準(zhǔn)則的改革內(nèi)容與預(yù)期影響研究,結(jié)合IFRS9套期會計的改革內(nèi)容,分別從積極影響和可能存在的消極影響兩方面分析IFRS9對我國上市銀行套期會計應(yīng)用的預(yù)期影響;第五章是結(jié)論與建議,針對IFRS9預(yù)期產(chǎn)生的影響,分析我國套期會計準(zhǔn)則國際趨同的應(yīng)對措施,并提出我國上市銀行如何更好地利用IFRS9的新規(guī)定開展套期保值業(yè)務(wù)和應(yīng)用套期會計的建議。本文的創(chuàng)新點(diǎn)在于通過結(jié)合IFRS9的頒布背景,系統(tǒng)的梳理了新套期會計準(zhǔn)則的改革內(nèi)容,對IFRS9預(yù)期對我國上市銀行套期會計應(yīng)用的影響進(jìn)行了全面的研究,并在結(jié)論與建議中提出了我國套期會計準(zhǔn)則國際趨同的應(yīng)對措施。
[Abstract]:Under the background of economic globalization, derivative financial instruments have been developed rapidly. As an important way of risk management, hedging helps enterprises to achieve the goal of avoiding risk, stabilizing operation status and reducing risk cost. In order to effectively reflect the impact of hedging activities on enterprises, hedging accounting emerged as the times require. With the outbreak of the financial crisis in 2008, the applicability of the current hedging accounting standard (IAS39) has been widely questioned. The application conditions of IAS39 hedging accounting standards based on rules are too strict to reflect the true effect of enterprise risk management. In July 2014, the new International Accounting Standard (IFRS9), Financial instrument: recognition and Metrology, was formally promulgated. It symbolizes the formalization of the application of more simplified General hedging Accounting Standards (GSAs), which is based on principle. As a member of IASB, China's current hedging accounting standard, CAS24, adopts an international convergence approach. As the vanguard in the field of hedging, China's listed banks will have a great impact on the listed banks because of the large ratio of financial assets to total assets and the promulgation of IFRS9 and the international convergence of our country's hedging accounting standards. Therefore, it is of great significance to study the expected impact of the new standards on the listed banks in China by analyzing the problems and reasons in the application of hedging accounting in China's listed banks under the current hedging accounting standards, and combining with the reform of IFRS9 in hedging accounting. This paper is divided into five chapters: the first chapter is the introduction, through combing the research process of the accounting standards of hedging at home and abroad and the research results of relevant scholars, the development trend and research focus of the accounting standards for hedging in recent years are summarized. The second chapter is the theoretical basis, defines the concepts of hedging and hedging accounting, expounds the processing process of the current hedging accounting, the third chapter is the existing problems and reasons of the current hedging accounting standards. Combined with the basic situation of the hedging business of 16 listed banks in China, this paper analyzes a series of problems existing in the application of hedging accounting in China's listed banks under the current hedging accounting standards, and points out the causes of the problems respectively. The fourth chapter is the new standard reform content and expected impact research, combined with the reform of IFRS9 hedging accounting content, from the positive impact and possible negative impact on the expected impact of IFRS9 on China's listed banks hedging accounting application; The fifth chapter is the conclusion and the suggestion, according to the IFRS9 anticipated influence, analyzes our country hedging accounting standard international convergence countermeasure, It also puts forward some suggestions on how to make better use of the new regulation of IFRS9 to carry out hedging business and to apply hedging accounting to listed banks in China. The innovation of this paper lies in the comprehensive research on the impact of IFRS9 expectation on the application of hedging accounting in listed banks in China by combing the reform content of the new hedging accounting standards by combining the background of the promulgation of IFRS9. In the conclusions and recommendations, the paper puts forward the countermeasures of international convergence of China's hedging accounting standards.
【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F233

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