發(fā)布時(shí)間：2018-04-01 08:35

  本文選題：金融工具　切入點(diǎn)：列報(bào)　出處：《東北林業(yè)大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化的不斷加深,金融創(chuàng)新突飛猛進(jìn),金融工具尤其是衍生金融工具交易規(guī)模急劇擴(kuò)大,外幣交易不斷增加,創(chuàng)新資本工具不斷出現(xiàn)。金融工具所涉及到的會(huì)計(jì)問(wèn)題日益受到各國(guó)準(zhǔn)則制定者、財(cái)務(wù)報(bào)表編制者和使用者的關(guān)注,對(duì)披露相關(guān)會(huì)計(jì)信息的要求日趨增加。目前我國(guó)金融工具列報(bào)準(zhǔn)則不能適應(yīng)金融市場(chǎng)中優(yōu)先股、永續(xù)債等新金融工具的出現(xiàn)；對(duì)于金融工具的抵消及轉(zhuǎn)移沒(méi)有給出具體的披露要求,使得企業(yè)對(duì)于金融工具信息的披露不充分,不能很好地滿足財(cái)務(wù)報(bào)告使用者的需求。國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則對(duì)金融工具列報(bào)準(zhǔn)則進(jìn)行了多次修訂。在這樣的背景下2012年我國(guó)財(cái)政部發(fā)布了《金融工具列報(bào)(修訂)(征求意見(jiàn)稿)》,2014年1月發(fā)布了《金融工具會(huì)計(jì)準(zhǔn)則補(bǔ)充規(guī)定(征求意見(jiàn)稿)》。 金融工具列報(bào)準(zhǔn)則的修訂會(huì)促進(jìn)我國(guó)會(huì)計(jì)準(zhǔn)則的國(guó)際趨同,將引起部分企業(yè)權(quán)益增加負(fù)債減少,可降低部分企業(yè)的經(jīng)營(yíng)管理成本及財(cái)務(wù)報(bào)告編制難度,有助于投資者做出更為有效的決策,但會(huì)增加金融業(yè)監(jiān)管的難度和會(huì)計(jì)人員對(duì)準(zhǔn)則的理解與執(zhí)行難度。論述了金融負(fù)債和權(quán)益工具的區(qū)分、會(huì)計(jì)處理,金融資產(chǎn)和金融負(fù)債抵消原則的補(bǔ)充、金融工具的表內(nèi)外披露要求。提出了進(jìn)一步完善的建議,包括解釋相關(guān)概念、統(tǒng)一金融工具信息披露位置、進(jìn)一步規(guī)范金融工具披露內(nèi)容和格式。對(duì)資產(chǎn)負(fù)債表、現(xiàn)金流量表、利潤(rùn)表和股東權(quán)益變動(dòng)表進(jìn)行了局部設(shè)計(jì)。 通過(guò)對(duì)金融工具列報(bào)準(zhǔn)則修訂問(wèn)題的研究,有助于了解我國(guó)金融工具列報(bào)現(xiàn)行規(guī)定存在的問(wèn)題,深刻理解我國(guó)金融工具列報(bào)準(zhǔn)則修訂的主要變化,豐富金融工具列報(bào)準(zhǔn)則修訂的細(xì)節(jié),提高準(zhǔn)則實(shí)施的可操作性,促進(jìn)金融工具列報(bào)準(zhǔn)則的進(jìn)一步完善。
[Abstract]:With the deepening of economic globalization, financial innovation is advancing by leaps and bounds. The scale of financial instruments, especially derivative financial instruments, has expanded rapidly, foreign currency transactions have been increasing, and innovative capital instruments have been emerging.The accounting problems involved in financial instruments have been paid more and more attention by the standard-setters, financial statement makers and users, and the requirements for disclosure of relevant accounting information are increasing day by day.At present, the standards of reporting financial instruments in our country cannot adapt to the emergence of new financial instruments such as preferred stock and sustainable debt in the financial market, and there are no specific disclosure requirements for offsetting and transferring of financial instruments.The disclosure of financial instrument information is not sufficient, which can not meet the needs of financial report users.IFRS have made several revisions to the standards for the presentation of financial instruments.In this context, in 2012, the Ministry of Finance issued the Financial instrument presentation (revised draft), January 2014 issued the Financial Instruments Accounting Standards Supplementary provisions (solicitation draft).The revision of the financial instrument reporting standards will promote the international convergence of the accounting standards of our country, will cause the increase and decrease of the equity and liabilities of some enterprises, and will reduce the operating and management costs of some enterprises and the difficulty of preparing financial reports.It will help investors make more effective decisions, but will make it more difficult to regulate the financial sector and make it difficult for accountants to understand and enforce the rules.This paper discusses the distinction between financial liabilities and equity instruments, accounting treatment, the supplement of financial assets and financial liabilities offsetting principles, and the disclosure requirements of financial instruments both in and out of statements.Some suggestions are put forward, including explaining the relevant concepts, unifying the location of information disclosure of financial instruments, and further standardizing the contents and formats of financial instruments disclosure.The balance sheet, cash flow statement, profit statement and shareholders' equity statement are partially designed.Through the research on the revision of the financial instruments reporting standards, it is helpful to understand the problems existing in the current regulations of financial instruments reporting in China and to understand the major changes in the revision of the financial instruments reporting standards in China.It enriches the details of the revision of the financial instrument reporting standards, improves the operability of the implementation of the standards, and promotes the further improvement of the financial instruments presentation standards.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42

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本文編號(hào)：1694800