【作者】 王珏；

【导师】 刘永泽；

【作者基本信息】 东北财经大学 ， 会计学， 2012， 博士

【摘要】 金融工具会计问题一直备受关注。近年来,国际上最有影响力的两个准则制定机构国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)在金融工具问题上密切配合,共同应对难题,做了许多扎实的基础性工作,包括金融工具确认、计量、披露、减值、套期会计、公允价值相关理论以及IASB、FASB联合概念框架制定等问题。其中以IASB在2009年11月12日发布的《国际财务报告准则第9号——金融工具》(IFRS9)最有代表性和影响力。IFRS9的发布将对所有在IASB准则趋同范围内的国家和地区产生重大影响,各国积极反馈意见。由于需要协调的项目非常多,2010年11月,理事会主席戴维·泰迪在《我们改革金融工具会计的工作正在完成》文中强烈暗示IFRS9还存在很多未决的问题,原定的生效日期2013年1月1日显得不太合适,IASB有可能在2011年6月30日之前修改(延后)IFRS9生效日期。IFRS9的一个最大变化在于金融工具的分类和会计计量问题,IFRS9中提出了按照主体的商业模式和现金流量模式分类金融工具的模式,在此基础上,进一步扩大了公允价值计量的应用范围,金融工具全面公允价值计量模式又向前迈进一步。我国金融工具目前采用成本计量为基础的混合计量模式。由于我国已经与国际会计准则达成了持续趋同路线,国际上IFRS9关于金融工具全面公允价值计量模式将会对我国金融工具会计计量模式选择的理论和实务造成很大影响,未雨绸缪,研究我国金融工具会计计量模式的选择问题意义重大,金融工具会计计量模式的选择将对我国下一步改进金融工具会计准则起到导向性作用。文章总体写作目标定位在我国金融工具会计计量模式的选择上。针对IFRS9倡导的金融工具采用公允价值计量为基础的计量模式,文章通过理论分析和实际数据验证的方法,提出我国在金融工具会计准则国际趋同下的计量模式选择策略以及进一步完善历史成本基础下混合计量模式、适时推动公允价值计量发展的相关建议。主要内容包括：理论分析方面,从经济学角度界定会计计量模式的本质,会计计量模式属于一种制度和公共产品,目的在于降低交易费用和管理费用,所以会计计量模式的选择需要考略特殊的制度背景；会计计量模式由计量属性和计量单位两要素构成,币值稳定的前提下,作为计量基础要素的计量属性的选择主要决定了计量模式的种类,本文主要探讨公允价值计量基础和成本计量基础的选择；并从概念框架中的会计目标理论、信息质量理论、公允价值计量理论以及会计环境因素等方面分析我国与国际上的在影响金融工具计量模式选择的各个因素的差别以及适用于我国的金融工具会计计量模式。实际数据分析方面,按照非金融行业和金融行业分别描述了我国金融工具会计计量的现状以及存在问题。重点分析了我国如果采用IFRS9公允价值计量为基础的计量模式预期产生的经济后果。分析方法主要采用手工调整财务报表数据方式,按照IFRS9的规定将上市公司各项金融工具重分类,观察可能会对财务报表数据产生的影响。最后在理论和实际数据分析的基础上,提出我国金融工具会计计量模式的选择路径。首先,在指导思想上,金融工具会计计量模式的选择应该根据实际国情和市场环境；其次,在总体思路上,综合考虑市场发达程度、财政承受能力、计量技术、人员素质以及监管体系等因素,我国目前宜继续保持金融工具成本计量为基础的混合计量模式,谨慎的扩大公允价值计量的应用范围；再次,在具体路径安排上,以制定一套金融工具会计准则体系为着力点,包括制定理论基础的财务会计概念框架,制定技术保障的《公允价值计量》准则,有选择的接受IFRS9的基础上制定我国金融工具计量以及披露准则；最后,完善环境建设和监管体系建设等配套措施,配合我国金融工具会计计量发展和逐步扩大公允价值的应用。更多还原

【Abstract】 Financial instruments accounting issues has been the most concerned in the accounting profession.FASB and IASB has been in the in close cooperation and cope with challenges,besides,they have done a lot of convergence work. Such as recognition, measurement, disclosure of the financial instruments, problem of impaired assets, hedge accounting, fair value measurement and the development of joint conceptual framework of FASB and IASB etc.<International Financial Reporting Standard9-Financial Instruments>(IFRS9) which was published by FASB in November2009is the most Influential.In November2010, Some problems of IFRS9were implied in the<Reform of the financial instruments accounting work is being completed> by Council President David Teddy, The original effective date of January1,2013seems inappropriate,IASB may modify the effective date of IFRS9before June30,2011which confirms the huge impact of IFRS9. Especially as the accounting measurement issues of financial instruments,IFRS9has reset the classification model of financial instruments and expanded the scope of application of the fair value measurement which makes a step forward of comprehensive fair value measurement of financial instruments.The formulation of financial instruments accounting standards of China has taken the continuing convergence of routes of International Accounting Standards. Because China has taken the mixed measurement model with cost-based and When we face the promotion of the comprehensive fair value measurement of financial instruments of IFRS9,the study of Accounting measurement model of financial instruments China is particularly important.The choice of Accounting measurement model plays a key role in the next improvments of Financial instruments accounting standards.The overall writing goals of the article is the choice of the accounting measurement model of financial instruments of China. When IASB published IFRS9and advocated the fair value measurement of financial instruments.the article takes theoretical analysis and practical data validation methods and provides some advice about how to choose the measurement model and improving the mixed measurement model with cost-based and promoting the development of fair value measurement in some extent. The main content is as follows.First, In theoretical aspects.the article is from an economic point of view to define the nature of accounting measurement mode,it says accounting measurement model is a system and public product.it Is aimed at reducing transaction costs and management costs,so the choice of measurement mode needs to meet specific institutional background. The accounting measurement model is consisted of measurement object, measurement attributes and units of measurement, the choice of measurement attributes mainly determines the type of measurement model. This paper mainly discusses the choice of the fair value basis and the cost basis measurement.It analyzes the difference between China and the international from accounting objective theory, quality of the information theory, fair value measurement theory, accounting environment factors and provides financial instruments accounting measurement mode suitable for China.Second,in the data aspect,the article analyses the current situation and existing problems of China’s accounting measurement of financial instruments respectively from non-financial sector and financial sector and analyses the expected economic consequences specially if China use fair value measurement model as IFRS9.It mainly adjusts the financial statements data manually and reclassified various financial instruments of Listed companies as IFRS9and observe the impact for financial statements data.At last, in the aspect of theoretical and practical data analysis, the paper proposed path selection of accounting measurement model of the financial instruments. We should considerate the national circumstances and accept the International Financial Reporting Standards selectively and continue the mixed measurement model with cost-based overall.Lastly,it proposed to improve the accounting measurement of financial instruments of China furtherly and how to expand the applications of fair value gradually.更多还原