本文選題：非金融上市公司 + 衍生金融工具��； 參考：《東北財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：近些年來,在金融自由化和經(jīng)濟(jì)全球化的浪潮中,金融工具創(chuàng)新在很大程度上刺激了全球經(jīng)濟(jì)發(fā)展,尤其是衍生金融工具創(chuàng)新和使用,許多全球性跨國企業(yè)為規(guī)避風(fēng)險(xiǎn)或投機(jī)獲利,紛紛將目光投向衍生金融產(chǎn)品。當(dāng)然,我國企業(yè)也不例外,除金融企業(yè)外,我國部分大型非金融上市公司為規(guī)避商品價(jià)格風(fēng)險(xiǎn)、借款導(dǎo)致的利率風(fēng)險(xiǎn)、進(jìn)出口引起的外匯風(fēng)險(xiǎn),也積極采用金融衍生產(chǎn)品作為其規(guī)避風(fēng)險(xiǎn)的主要工具。而這些金融衍生品在推動(dòng)全球經(jīng)濟(jì)迅速發(fā)展的同時(shí),也給企業(yè)乃至全球經(jīng)濟(jì)帶來了潛在且巨大的風(fēng)險(xiǎn)。2008年年底,由美國次貸危機(jī)引發(fā)的席卷全球的金融風(fēng)暴還未遠(yuǎn)去的同時(shí),我國國資委發(fā)表文章披露,68家央企涉足衍生金融產(chǎn)品浮虧114億元。那么如何卓有成效的防范衍生金融工具給企業(yè)帶來的風(fēng)險(xiǎn),這自然成為金融界和會(huì)計(jì)界一個(gè)急于解決的熱點(diǎn)問題。隨著對(duì)其研究的深入,人們發(fā)現(xiàn)充分、具體、透明的會(huì)計(jì)信息披露不但可促使企業(yè)加強(qiáng)內(nèi)外部管理,有效的防范衍生金融工具給企業(yè)帶來的風(fēng)險(xiǎn),而且有助于信息使用者做出恰當(dāng)?shù)耐度谫Y決策,維護(hù)信息使用者的切身利益。 眾所周知,在衍生品交易過程中,以銀行業(yè)為主的金融行業(yè),不但可以充當(dāng)金融衍生交易的交易商、經(jīng)紀(jì)商,而且還可以充當(dāng)金融衍生品的最終使用者,角色不同其所承擔(dān)的風(fēng)險(xiǎn)在種類和數(shù)量上也不盡相同,因此中國人民銀行、銀監(jiān)會(huì)、證監(jiān)會(huì)、財(cái)政部等監(jiān)管部門紛紛頒布諸多辦法、規(guī)定等文件予以規(guī)范。相對(duì)而言,我國非金融上市公司在金融衍生品的使用數(shù)量和信息披露透明度方面都略顯不足,2006年我國財(cái)政部發(fā)布新的企業(yè)會(huì)計(jì)準(zhǔn)則,其中對(duì)衍生金融工具確認(rèn)、計(jì)量、列報(bào)與披露作了明確規(guī)定,但由于大多規(guī)定都是原則性的,過于籠統(tǒng),且應(yīng)用指南中也缺乏相應(yīng)解釋說明,導(dǎo)致衍生金融工具信息披露在實(shí)踐中仍存在許多問題。 本文采用規(guī)范研究方法探討我國非金融上市公司衍生金融工具會(huì)計(jì)信息披露問題。在對(duì)國內(nèi)外相關(guān)準(zhǔn)則規(guī)定進(jìn)行對(duì)比分析的基礎(chǔ)上,通過分析我國非金融上市公司目前的實(shí)際情況,探討我國非金融上市公司如何進(jìn)一步完善衍生金融工具的會(huì)計(jì)信息披露。 本文共分六個(gè)部分。 第一部分為緒論。主要闡述了本文的研究背景、研究意義、研究方法以及研究思路。 第二部分是衍生金融工具會(huì)計(jì)的基礎(chǔ)理論。首先對(duì)衍生金融工具涵義進(jìn)行簡單描述,其次介紹衍生金融工具的確認(rèn)與計(jì)量,在此此基礎(chǔ)上,通過大量閱讀國內(nèi)外現(xiàn)行相關(guān)準(zhǔn)則并進(jìn)行對(duì)比分析,引發(fā)對(duì)我國當(dāng)前情況的思考。 第三部分是非金融上市公司衍生金融工具會(huì)計(jì)信息披露的考慮因素。以其持有衍生金融工具的動(dòng)機(jī)為出發(fā)點(diǎn),闡述其會(huì)計(jì)信息披露特點(diǎn)以及必要性,并進(jìn)一步探討其最終目標(biāo),即如何提高其信息披露的透明度。 第四部分是我國非金融上市公司衍生金融工具會(huì)計(jì)信息披露現(xiàn)狀及問題分析。首先,簡要描述我國目前非金融上市公司衍生金融工具運(yùn)用情況,根據(jù)國內(nèi)外諸多研究顯示,運(yùn)用衍生金融工具的企業(yè)大都是資產(chǎn)規(guī)模較大,行業(yè)排名靠前的“龍頭”企業(yè),并且這些大型企業(yè)在會(huì)計(jì)信息披露方面更加的規(guī)范,筆者選取我國20家大型非金融上市公司進(jìn)行調(diào)查分析。其次,根據(jù)調(diào)查分析結(jié)果,發(fā)現(xiàn)存在信息披露不一致、公允價(jià)值披露不充分、風(fēng)險(xiǎn)信息披露不具體以及信息披露不及時(shí)等問題。針對(duì)現(xiàn)存問題,認(rèn)真對(duì)其剖析,找出其原因,包括衍生金融工具運(yùn)用經(jīng)驗(yàn)不足、會(huì)計(jì)準(zhǔn)則過于籠統(tǒng),可操作性較差、自愿性信息披露積極性不高以及會(huì)計(jì)人員的專業(yè)素質(zhì)參差不齊。 第五部分針對(duì)以上問題,主要從準(zhǔn)則規(guī)范、內(nèi)部控制和外部監(jiān)管三個(gè)層面提出改進(jìn)意見。 第六部分不足與展望。
[Abstract]:In recent years, in the wave of financial liberalization and economic globalization, financial tool innovation has stimulated the global economic development to a great extent, especially the innovation and use of derivative financial instruments. Many global transnational enterprises have put their eyes on derivative financial products to avoid risks or speculating profits. In addition to the financial enterprises, some large non-financial listed companies in our country are to avoid the risk of commodity price, the interest rate risk caused by the loan, the foreign exchange risk caused by import and export, and the financial derivatives as the main tool to avoid the risk. The global economy has brought potential and huge risks at the end of.2008, while the financial turmoil that has caused the global financial turmoil caused by the United States subprime crisis has not gone far. China's SASAC published articles revealed that the 68 central enterprises involved in derivative financial products have lost 11 billion 400 million yuan. Then how Zhuo Youcheng is effective against the wind derived financial instruments to the enterprises It naturally becomes a hot issue in the financial and accounting circles. With the in-depth study of it, people find that sufficient, specific and transparent disclosure of accounting information can not only promote enterprises to strengthen internal and external management, effectively prevent the risks derived from derivatives, but also help the information users to make appropriate decisions. Investment and financing decisions, and safeguard the vital interests of information users.
As we all know, in the process of trading derivatives, the banking sector, which is the main banking sector, can not only act as a trader in derivative transactions, brokers, but also act as the end user of financial derivatives. The risks of different roles are different in different types and quantities, so the people's Bank of China, the CBRC, The supervision department and the Ministry of finance have issued a number of measures to regulate the documents and other documents. Relatively speaking, the number of non financial listed companies in China and the transparency of information disclosure are slightly inadequate. In 2006, the Ministry of Finance issued a new enterprise meeting standard, in which the derivative financial instruments are confirmed and measured. The report and disclosure are clearly defined, but because most of the provisions are principled, too general and lack of explanation in the application guide, there are still many problems in the practice of information disclosure of derivative financial instruments.
This paper discusses the accounting information disclosure of derivative financial instruments of non financial listed companies in China by means of normative research methods. On the basis of comparative analysis of relevant regulations at home and abroad, the current actual situation of non-financial listed companies in China is analyzed, and how to further improve derivative finance in non financial listed companies in China is discussed. Accounting information disclosure of tools.
This article is divided into six parts.
The first part is the introduction, which mainly describes the research background, significance, research methods and research ideas.
The second part is the basic theory of derivative financial instruments accounting. First, it gives a simple description of the meaning of derivative financial instruments. Secondly, it introduces the confirmation and measurement of derivative financial instruments. On this basis, through a large number of reading of the current relevant standards at home and abroad and comparative analysis, the current situation of our country is brought into consideration.
The third part is the consideration of accounting information disclosure of derivative financial instruments in non financial listed companies. Taking the motivation of holding derivative financial instruments as the starting point, this paper expounds the characteristics and necessity of accounting information disclosure, and further explores its ultimate goal, that is, how to improve the transparency of its information disclosure.
The fourth part is the analysis of the current situation and problems of accounting information disclosure of derivative financial instruments in non-financial listed companies in China. First, it briefly describes the application of derivative financial instruments in non-financial listed companies in China. According to many domestic and foreign research, the enterprises using derivative financial tools are mostly the larger assets and the top of the industry. "Leading" enterprises, and these large enterprises are more standardized in the disclosure of accounting information, I selected 20 large non-financial listed companies in China to investigate and analyze. Secondly, according to the results of the investigation and analysis, it is found that the information disclosure is inconsistent, the fair value disclosure is not full, the disclosure of risk information is not specific, and the information disclosure is not disclosed. In order to solve the problems in time, we should analyze the existing problems and find out the reasons, including the lack of experience in the use of derivative financial instruments, the overly general accounting standards, the poor operability, the low enthusiasm for voluntary disclosure and the uneven professional quality of the accountants.
The fifth part of the above problems, mainly from the norms, internal control and external supervision three levels of improvement suggestions.
The sixth part is insufficient and prospect.

【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832

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