本文選題：燃料油 + 套期保值�。� 參考：《上海交通大學(xué)》2013年碩士論文

【摘要】：文章研究的重點(diǎn)是燃料油套期保值的會(huì)計(jì)應(yīng)用。在新一輪商品價(jià)格大漲的背景下，原油價(jià)格劇烈波動(dòng)，我國(guó)也籌劃推出原油期貨，為實(shí)體企業(yè)提供套期保值避險(xiǎn)服務(wù)。燃料油作為石油產(chǎn)品之一，其發(fā)展路徑對(duì)原油期貨的推出具有借鑒意義。 首先，文章對(duì)現(xiàn)行的燃料油套期保值會(huì)計(jì)處理方法進(jìn)行了概述。從燃料油合約的確認(rèn)與計(jì)量方法入手，并且舉例說(shuō)明，接著對(duì)燃料油套期保值的會(huì)計(jì)核算方法進(jìn)行了介紹，并且列舉出燃料油套期保值的會(huì)計(jì)賬戶設(shè)置。然后對(duì)現(xiàn)行的套期保值會(huì)計(jì)制度進(jìn)行了總體評(píng)述，指出了當(dāng)前會(huì)計(jì)制度在燃料油套期保值方面的不足之處。 其次，，文章根據(jù)中國(guó)的燃料油行業(yè)和相關(guān)會(huì)計(jì)制度的發(fā)展現(xiàn)狀，提出中國(guó)應(yīng)不斷完善燃料油套期保值會(huì)計(jì)制度，從計(jì)量準(zhǔn)則、信息披露方式等方面入手，找出中國(guó)當(dāng)前所面臨的問(wèn)題，建立符合中國(guó)國(guó)情的燃料油套期保值會(huì)計(jì)制度。 再次，文章結(jié)合實(shí)際，揭示了我國(guó)燃料油期貨市場(chǎng)在實(shí)際套期保值中所遇到的會(huì)計(jì)風(fēng)險(xiǎn)，并且舉例說(shuō)明可以通過(guò)報(bào)表來(lái)說(shuō)明燃料油套期保值的會(huì)計(jì)盈虧狀況。 最后，文章根據(jù)研究結(jié)論，提出相應(yīng)的政策建議，在國(guó)際油價(jià)劇烈波動(dòng)和我國(guó)要推出石油期貨的背景下，我國(guó)在繼續(xù)提升燃料油期貨定價(jià)的話語(yǔ)權(quán)的同時(shí)，還應(yīng)當(dāng)進(jìn)一步完善燃料油期貨套期保值核算制度。
[Abstract]:This paper focuses on the accounting application of fuel oil hedging.Under the background of the new round of commodity price rising sharply, the crude oil price fluctuates violently, our country also plans to launch the crude oil futures, provides the hedge and hedge service for the entity enterprise.Fuel oil as one of petroleum products, its development path has reference significance to the introduction of crude oil futures.Firstly, the paper summarizes the current accounting methods of fuel oil hedging.Starting with the confirmation and measurement method of fuel oil contract, this paper introduces the accounting method of fuel oil hedging, and enumerates the setting of accounting account for fuel oil hedging.Then the paper makes a general comment on the current hedging accounting system and points out the deficiencies of the current accounting system in fuel oil hedging.Secondly, according to the current situation of China's fuel oil industry and related accounting systems, the paper puts forward that China should constantly improve the fuel oil hedging accounting system, starting with the measurement standards, information disclosure methods and so on.To find out the problems facing China and to establish the accounting system of fuel oil hedging according to China's national conditions.Thirdly, combined with practice, the paper reveals the accounting risks encountered in China's fuel oil futures market in the actual hedging, and illustrates the accounting profit and loss situation of fuel oil hedging through an example.Finally, according to the conclusions of the study, the paper puts forward corresponding policy recommendations, under the background of the sharp fluctuation of international oil price and the introduction of oil futures in China, our country continues to enhance the right to speak of fuel oil futures pricing at the same time.Should also further improve fuel oil futures hedging accounting system.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233;F832.51;F426.2

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