本文關(guān)鍵詞：金融工具確認(rèn)計量及其應(yīng)用問題研究　出處：《東北財經(jīng)大學(xué)》2012年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 金融工具 金融資產(chǎn) 會計計量 上市公司 公允價值 金融危機 金融監(jiān)管

【摘要】：金融危機危害的蔓延導(dǎo)致社會各界將矛頭指向金融工具準(zhǔn)則,一時間要求改進(jìn)現(xiàn)有金融工具會計核算的呼聲也越來越高。多年來中國也在致力于金融工具的改革問題。以往的金融抑制政策體系,曾對支持中國經(jīng)濟(jì)增長與金融穩(wěn)定發(fā)揮了積極作用,但負(fù)面效應(yīng)也日益顯現(xiàn),如國有企業(yè)占據(jù)大量銀行信貸,資金利用效率相對低下；低利率鼓勵投資政策造成了嚴(yán)重的結(jié)構(gòu)失衡；民營企業(yè)在資金配置中受到歧視等等。不可回避的事實是,目前中國金融業(yè)存在的問題表明不改革已經(jīng)不再是一個選項了。為保障經(jīng)濟(jì)持續(xù)增長,適度放開管制,推進(jìn)金融改革已然是不爭的現(xiàn)實。國際金融市場的空間維度是恒定的,機會也是均等的,如何合理運用金融工具利器,部分放開金融產(chǎn)品限制,適度推進(jìn)公允價值應(yīng)用與監(jiān)管,是理論界和實務(wù)界聚焦的熱點。當(dāng)然,大量新興市場經(jīng)濟(jì)經(jīng)驗表明,金融開放很可能會增加金融危機的概率,但不改革不等于危機就不會發(fā)生。畢竟現(xiàn)實是個體、環(huán)境與過程等要素動態(tài)匹配互動的結(jié)果,盡管誰都不情愿危機在下一個路口等待,但居安思危,提早準(zhǔn)備,機會也許就在一瞬間,發(fā)現(xiàn)機會、開發(fā)機會,甚至有效利用危機順勢改革,往往會有助于金融的長期穩(wěn)定。金融危機離中國多遠(yuǎn)?中國的機會在哪?在國際經(jīng)濟(jì)陷入困境的大背景下,中國經(jīng)濟(jì)如何持續(xù)穩(wěn)定的發(fā)展?中國為代表的新興經(jīng)濟(jì)體能否引領(lǐng)世界經(jīng)濟(jì)?這確實是一個非常值得思考的話題�；诋�(dāng)前經(jīng)濟(jì)背景,本人選擇了金融工具會計計量及應(yīng)用問題展開研究,希望采納經(jīng)濟(jì)學(xué)理論、金融學(xué)理論、會計學(xué)理論等理論與方法,分解出看似簡單卻富有挑戰(zhàn)性的深層次問題,旨在金融工具會計計量的理論方面有所拓展,也寄希望對金融工具會計計量的實踐能有所啟迪,推動研究朝向理論構(gòu)建與學(xué)科整合方向深化。相信在當(dāng)下的背景,探討金融工具會計以及公允價值計量相關(guān)理論,總結(jié)國內(nèi)外的研究成果,借鑒國際公允價值的運用經(jīng)驗,分析和指導(dǎo)金融工具公允價值運用具有十分重要的理論價值和實踐指導(dǎo)意義。 文章主要從金融工具對傳統(tǒng)會計理論的挑戰(zhàn)、金融工具的會計確認(rèn)和金融工具的會計計量等方面展開。在對金融工具的會計學(xué)定義進(jìn)行研究時,簡要回顧了金融工具的起源和沿革,借鑒國內(nèi)外有關(guān)金融工具的研究基礎(chǔ)上,從會計研究的角度,探討金融工具會計相關(guān)問題。限于篇幅本文并未就金融負(fù)債和權(quán)益工具展開過多研究,而是主要側(cè)重金融投資層面,對金融資產(chǎn)會計分類確認(rèn)和計量的理論和實踐展開分析,主要探討了金融工具的公允價值計量的相關(guān)問題,分析了公允價值計量理論基礎(chǔ)及實踐條件。在公允價值的應(yīng)用方面,結(jié)合公允價值在國內(nèi)外的應(yīng)用,對比分析公允價值在中國的應(yīng)用障礙。結(jié)合國情,對金融資產(chǎn)分類及公允價值計量在中國的應(yīng)用提出政策性建議和改進(jìn)策略。 本論文的結(jié)構(gòu)安排如下：第一章導(dǎo)論部分闡述了研究背景、研究目標(biāo)和意義、研究內(nèi)容、研究方法等,并闡述了研究設(shè)計思路,從總體上介紹了整個研究的框架體系。第二章基礎(chǔ)理論和文獻(xiàn)綜述部分闡述了研究的理論情境、理論基礎(chǔ)的選擇依據(jù)以及所依托的知識基礎(chǔ)。第三章金融工具會計準(zhǔn)則的演進(jìn),在概念化闡述關(guān)鍵概念內(nèi)涵的基礎(chǔ)上,從經(jīng)濟(jì)學(xué)、金融學(xué)、資本理論視角構(gòu)建了研究的理論基礎(chǔ),利用調(diào)查數(shù)據(jù)進(jìn)行了實證檢驗。第四章分析了如何確認(rèn)金融工具會計計量對象。在金融工具概念、特征基礎(chǔ)上,主要探討了金融工具會計分類的理論與實踐。第五章闡述了金融工具會計計量問題,利用調(diào)查數(shù)據(jù)進(jìn)行了實證檢驗。圍繞金融工具會計確認(rèn)和計量的制度規(guī)范,從行業(yè)角度,以銀行業(yè)為例,進(jìn)行了金融工具公允價值相關(guān)性研究。第六章分析了金融工具實踐應(yīng)用和風(fēng)險監(jiān)管不利的典型代表,通過案例分析從中積累經(jīng)驗,指導(dǎo)未來的金融工具會計改革。第七章歸納主要研究結(jié)論,揭示論文主要觀點,提出建議對策,并指出研究局限和后續(xù)研究方向。 本文的主要貢獻(xiàn)有如下幾點：提議應(yīng)進(jìn)一步完善金融工具會計理論,修訂中國的金融工具會計準(zhǔn)則,制定公允價值準(zhǔn)則,逐步實現(xiàn)中國與國際會計準(zhǔn)則的“趨同但不盲從”；規(guī)范簡化金融資產(chǎn)分類,逐步由“四分類”過渡到“兩分類”；適度放開金融管制,推進(jìn)資產(chǎn)證券化進(jìn)程,分散金融風(fēng)險；推進(jìn)和完善金融工具的公允價值會計計量模式,充分發(fā)揮金融工具計量的政治、經(jīng)濟(jì)價值,以此次金融危機為契機,積極參與國際間博弈,通過公允價值功效,順勢而為確立中國的國際大宗商品及虛擬資本定價權(quán)；打造與“標(biāo)普”等世界評估機構(gòu)實力抗衡的中國第三方估值機構(gòu)；逐步建立亞洲或新興經(jīng)濟(jì)體的金融聯(lián)盟,實現(xiàn)與歐盟、英美等國際發(fā)達(dá)體系制衡的組織架構(gòu)；改進(jìn)和加強對金融市場和資本市場的監(jiān)管,構(gòu)建合理有效的多維度的金融保障體系。
[Abstract]:The spread of financial crisis harm the community will be directed at the financial instruments standards, a time required to improve existing financial instruments accounting is more and more urgent problem for many years. The reform of China is also engaged in financial instruments. Financial repression policy system in the past, had to support China economic growth and financial stability has played a positive role however, the negative effects are also increasingly apparent, such as state-owned enterprises occupy a large number of bank credit, relatively low capital efficiency; low interest rates encourage investment policy caused a serious imbalance in the structure of private enterprises; in the allocation of funds in discrimination and so on. The inescapable fact is that the existing China financial sector problems show that reform is no longer one of the options. In order to ensure sustained economic growth, moderate deregulation, to promote financial reform already is an indisputable reality. The international financial market space Between the dimensions is constant, the opportunity is equal, how to make rational use of financial tools weapon, part of the liberalization of financial products, to promote the application of fair value and moderate supervision, is a hot spot in the circles of theory and practice focus. Of course, a large number of emerging market economies experience shows that the probability of financial openness is likely to increase the financial crisis, but the reform is not equal to the crisis will not happen. After all, the reality is individual, environment and process factors such as dynamic matching results, although they don't want to wait for the crisis, at the next intersection, but in early preparation, a chance in a moment, to find opportunities, development opportunities, and the effective use of homeopathic reform crisis the long-term stability, often help to finance. The financial crisis from the Chinese? China opportunities where? In the background of international economic predicament, Chinese economic development how to steady Chinese? As the representative of the emerging economies can lead the world economy? This is indeed a very worthy topic. Based on the current economic background, I choose the accounting measurement of financial instruments and application research, hope to adopt the theory of economics, finance, accounting theories and methods, decomposition of a seemingly simple but rich the challenge of deep-seated problems of the theory of accounting measurement of financial instruments to expand, also hope that the practice of financial instruments accounting can inspire, promote research towards building a deepening and integration direction. Believe in the present theory background of financial instruments accounting and fair value measurement theory, summarize the research results of domestic the experience of using the international fair value, has an important theoretical analysis and with the guidance of the fair value of financial instruments And the guiding significance of practice.
This article mainly from the challenge of financial instruments to the traditional accounting theory, accounting for financial instruments and financial instruments accounting and other aspects. Study on the accounting definition of financial instruments, a brief review of the origin and evolution of financial instruments, from the basic research of the financial tools at home and abroad, from the accounting research the angle of financial instruments, accounting related issues. The paper did not have financial liabilities and equity instruments launched too much research, but mainly focus on the level of financial investment, the theory and practice of accounting confirmation and measurement of financial assets classification analysis, mainly discusses issues related to the fair value measurement of financial instruments, analysis of the fair value the measurement theory and the practical conditions. In the application of fair value, combined with the application of fair value at home and abroad, comparative analysis of fair value in China In combination with the national conditions, this paper puts forward policy suggestions and strategies for the classification of financial assets and the application of fair value measurement in China.
This paper is organized as follows: the first chapter describes the research background, research objectives and significance, research contents, research methods, and describes the study design, describes the overall framework of the whole study. In the second chapter, the basic theory and the literature review section describes the theoretical research situation, knowledge base selection based on the theory and the evolution of the third chapter. Based on the accounting standards of financial instruments, the concept describes the key concepts on the basis of content, from economics, finance, from the perspective of capital theory to construct the theoretical basis of the study, makes an empirical test using the survey data. The fourth chapter analyzes how to confirm the object of accounting measurement of financial instruments in the financial instruments. The concept, characteristics, mainly discusses the theory and practice of accounting classification of financial instruments. The fifth chapter expounds the accounting measurement of financial instruments, The empirical test using the survey data. The system specification of financial instruments accounting confirmation and measurement, from the industry perspective, the banking industry as an example, studied the correlation between the fair value of financial instruments. The sixth chapter analyzes the financial instruments practice representative application and risk supervision unfavorable, through case analysis from accumulated experience, guidance financial instruments accounting reform in the future. The seventh chapter summarizes the main conclusions of the study, to reveal the main points of this paper, put forward countermeasures and suggestions, and points out the research limitations and future research direction.
The main contributions of this paper are as follows: the proposal should further improve the financial instruments accounting theory, Chinese revised accounting standards of financial instruments, formulate standards of fair value, and gradually realize China and international accounting standards convergence but not blind "; standardized and simplified financial assets, gradually from" four categories "to" two classification "financial deregulation; moderate, promote the process of asset securitization, decentralized financial risks; promote and perfect the financial instruments fair value accounting measurement mode, give full play to the financial instruments of the political, economic value, to the financial crisis as an opportunity to actively participate in the international game, through the establishment of the international fair value function, flow of commodities Chinese and virtual capital pricing; and create" Chinese third party valuation agency Standard & Poor's "world assessment agencies strength against the establishment; The Financial Alliance of Asian or emerging economies can achieve the balance of checks and balances with the developed countries such as the European Union, Britain and the United States, improve and strengthen the supervision of financial market and capital market, and build a reasonable and effective multi-dimensional financial guarantee system.

【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2012
【分類號】：F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 謝詩芬;公允價值應(yīng)用的市場環(huán)境辨析[J];財經(jīng)論叢(浙江財經(jīng)學(xué)院學(xué)報);2001年01期

2 寧宇新;;公允價值會計:以歷史和環(huán)境為視角的研究[J];財會通訊(學(xué)術(shù)版);2006年03期

3 陳秧秧;;金融工具國際會計準(zhǔn)則制定的回顧與展望[J];財會通訊(學(xué)術(shù)版);2008年07期

4 孫曉民;汪裕川;;金融工具計量模式現(xiàn)狀及發(fā)展——兼評IASB“取代IAS39”項目討論稿[J];財會通訊;2009年22期

5 謝葦;孔慶林;;IASB修訂金融工具分類問題研究——以“兩面針”公司為例[J];財會通訊;2010年01期

6 朱小平;夏璐;;《國際財務(wù)報告準(zhǔn)則第9號——金融工具》評析[J];財會通訊;2010年31期

7 常勛;公允價值計量研究[J];財會月刊;2004年01期

8 劉廣生;于飛;;公允價值計量研究成果綜述[J];財會月刊;2007年17期

9 張巧良;康健;;金融危機下的金融工具計價問題探討[J];財會月刊;2009年15期

10 應(yīng)益華;;IFR S9中金融資產(chǎn)分類、計量的變化及其對我國的影響[J];財會月刊;2010年13期

相關(guān)重要報紙文章 前2條

1 廈門國家會計學(xué)院 黃世忠;[N];中國證券報;2007年

2 德勤華永會計師事務(wù)所有限公司 袁文輝 王振林;[N];中國會計報;2009年

相關(guān)碩士學(xué)位論文 前6條

1 劉耀華;會計計量相關(guān)問題研究[D];東北財經(jīng)大學(xué);2006年

2 黃麗君;公允價值在金融工具中應(yīng)用問題研究[D];廈門大學(xué);2007年

3 徐萌;公允價值的計量及應(yīng)用研究[D];西華大學(xué);2008年

4 何翔;公允價值計量的應(yīng)用問題研究[D];重慶大學(xué);2008年

5 楊云渝;公允價值計量屬性及應(yīng)用研究[D];長安大學(xué);2008年

6 趙天宇;金融工具會計準(zhǔn)則公允價值計量屬性研究[D];青島科技大學(xué);2009年

，

本文編號：1365965