本文選題：上市公司　切入點：衍生金融工具　出處：《集美大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國多層次資本市場的逐步完善以及開放程度的不斷深入，我國上市公司運用衍生金融工具的比例也在逐年上升，衍生金融工具種類繁多且有些很復(fù)雜，可以進行避險、套期獲利等，因此也給傳統(tǒng)的信息披露帶來了新的挑戰(zhàn)。尤其是在美國次貸危機之后，衍生金融工具的巨大“破壞力”不言而喻，因此衍生金融工具成為大眾關(guān)注的焦點以及學(xué)者研究的重點。我國引入衍生金融工具相對于西方國家來說較晚，但是發(fā)展迅速，很多上市公司持有衍生金融工具，，尤其是金融業(yè)上市公司。 我國財政部在2006年頒布了《企業(yè)會計準則第37號——金融工具列報》，其中規(guī)定了金融工具列報的內(nèi)容，但是由于衍生金融工具的復(fù)雜性以及實際操作中遇到的種種問題，使我國上市公司在衍生金融工具信息披露方面難免存在問題，因此對我國上市公司衍生金融工具信息披露問題進行研究有一定的必要性。 本文以衍生金融工具信息披露為研究重點，采用規(guī)范研究的方法，輔以一定的案例說明。第1章介紹本文的研究背景、意義以及相關(guān)概念；第2章對衍生金融工具信息披露的國內(nèi)外相關(guān)研究做了文獻綜述；第3章介紹了與上市公司衍生金融工具信息披露的新制度經(jīng)濟學(xué)的相關(guān)理論；第4章根據(jù)證監(jiān)會網(wǎng)站公布的上市公司行業(yè)分類，選取了金融業(yè)與非金融業(yè)上市公司為樣本，具體對我國上市公司衍生金融工具信息的披露現(xiàn)狀進行研究，結(jié)合現(xiàn)狀重點分析上市公司衍生金融工具信息披露存在的問題，然后從企業(yè)內(nèi)部和外部兩方面來分析產(chǎn)生這些問題的具體原因；第5章進一步結(jié)合新制度經(jīng)濟學(xué)的理論從簡化規(guī)范衍生金融工具信息披露、全面及時披露信息、提升我國準則質(zhì)量、監(jiān)管水平、人才培訓(xùn)等方面提出合理化建議，希望能為優(yōu)化上市公司衍生金融工具的信息披露提供一些參考。
[Abstract]:With the gradual improvement of our country's multi-level capital market and the deepening of the opening degree, the proportion of derivative financial instruments used by listed companies in our country is also rising year by year. There are many kinds of derivative financial instruments and some are very complex, so we can avoid risks. Hedging profits and so on have also brought new challenges to the traditional disclosure of information. Especially after the subprime mortgage crisis in the United States, the enormous "destructive power" of derivative financial instruments is self-evident. Therefore, derivative financial instruments have become the focus of public attention and the focus of scholars' research. Our country introduced derivative financial instruments relatively late compared with western countries, but it has developed rapidly. Many listed companies hold derivative financial instruments. In particular, the financial sector listed companies. In 2006, our Ministry of Finance promulgated the Accounting Standards for Enterprises No. 37-Financial instrument presentation, which stipulates the content of financial instrument presentation, but due to the complexity of derivative financial instruments and various problems encountered in practical operation. Therefore, it is necessary to study the information disclosure of derivative financial instruments of listed companies in China. This paper focuses on the information disclosure of derivative financial instruments, adopts the method of normative research, with a certain case description. Chapter 1 introduces the research background, significance and related concepts of this paper; Chapter 2 gives a literature review on the information disclosure of derivative financial instruments at home and abroad, and chapter 3 introduces the relevant theories of new institutional economics about the information disclosure of derivative financial instruments in listed companies. In chapter 4, according to the industry classification of listed companies published on the CSRC website, the financial and non-financial listed companies are selected as samples, and the current situation of information disclosure of derivative financial instruments of listed companies in China is studied. Combined with the current situation, this paper mainly analyzes the problems existing in the information disclosure of derivative financial instruments of listed companies, and then analyzes the specific causes of these problems from the internal and external aspects of the enterprises; The fifth chapter further combines the theory of new institutional economics from simplifying and standardizing information disclosure of derivative financial instruments, disclosing information in a comprehensive and timely manner, improving the quality of China's standards, supervision level, personnel training and so on. This paper hopes to provide some references for optimizing the disclosure of derivative financial instruments of listed companies.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F276.6;F832.5;F275

【參考文獻】

相關(guān)期刊論文 前10條

1 劉洋;;衍生金融工具的國際會計準則研究[J];財會通訊;2009年18期

2 易先智 ,李琳;芻議衍生金融工具的風險披露[J];財會月刊;2003年07期

3 汪祥耀;金一禾;;金融工具列報準則國際發(fā)展及啟示[J];財會通訊;2013年16期

4 張燦;;我國衍生金融工具會計研究綜述[J];河北金融;2011年05期

5 車立秋;;對我國衍生金融工具會計信息披露問題的再思考[J];哈爾濱金融高等�？茖W(xué)校學(xué)報;2010年03期

6 丁鋼;;衍生金融工具會計信息披露問題探析[J];財會研究;2011年08期

7 李新海;;我國衍生金融工具會計信息披露研究[J];商業(yè)經(jīng)濟;2012年19期

8 約翰·德里;;銀行業(yè):金融創(chuàng)新更需要風險控制[J];新金融;2008年06期

9 余芬;;淺析商業(yè)銀行衍生金融工具的信息披露[J];時代金融;2012年15期

10 王天琦;;淺議金融危機后衍生金融工具計量、信息披露與監(jiān)管[J];中國商界(下半月);2010年06期

本文編號：1626788