| 金融衍生工具风险的会计规避与监管 |
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| 引用本文： | 王铁山.金融衍生工具风险的会计规避与监管[J].西安邮电学院学报,2008,13(4). |
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| 作者姓名： | 王铁山 |
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| 作者单位： | 西安交通大学经济与金融学院,陕西,西安,710061;西安通联税务师事务所有限责任公司,陕西,西安,710065 |
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| 基金项目： | 国家社会科学基金
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国家自然科学基金 |
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| 摘 要： | 我国2006年修订的《企业会计准则》将金融衍生工具纳入表内,在金融衍生工具的会计确认、计量的标准,这些标准能够起到监督作用,有利于充分反映企业的金融衍生工具业务所隐含的风险及其对企业财务状况的影响,并及时进行规避。同时,这也为金融衍生工具风险监管体系的建设提供了解决思路。
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| 关 键 词： | 金融衍生工具 风险 会计 规避 监管 |
Risk elusion and supervision of financial derivative instrument in accounting |
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| WANG Tie-shan.Risk elusion and supervision of financial derivative instrument in accounting[J].Journal of Xi'an Institute of Posts and Telecommunications,2008,13(4). |
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| Authors: | WANG Tie-shan |
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| Affiliation: | WANG Tie-shan1; 2(1.School of Economics and Finance; Xi an Jiaotong University; Xi an 710061; China; 2.Xi an Tonglian Tax Accountant Affair Ld.; Xi an 710065; China); |
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| Abstract: | Financial Derivative Instrument(FDI) has been included in Chinese Corporation Accounting Rule emendated in 2006.The risk of FDI can be eluded and supervised by these rule and standard.And this can provide solution for the construction of FDI risk supervision system. |
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| Keywords: | financial derivative instrument(FDI) risk accounting elusion supervision |
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