【作者】 韩传模； 王桂姿；

【机构】 天津财经大学会计学系； 天津对外经济贸易职业学院会计系；

【摘要】 "中航油"等企业金融衍生工具操作不当引发的破产案例,引发我国会计学术界对金融工具工具公允价值计量属性的估值模型的构建和模型风险防范的公允价值核心技术研讨,虽然国际会计准则委员会和美国财务报告准则委员会已构建了相对完善的公允价值计量估值模型应用体系和交易市场信息数据的传输、存储的应用规范,笔者认为,我国目前尚属公允价值估值技术的导入阶段,金融衍生工具交易公允价值的来源、估值模型的构建与模型风险的防范、公允价值的可靠性验证及公允价值获取的难易程度将是金融工具系列会计准则实施中亟待解决的关键问题。本文就如何充分借鉴国际先进经验,对企业金融衍生工具公允价值的估值模型的构建、估值模型的验证及模型风险的防范问题、公允价值数据库的构建及其系统安全防护等问题提出对策,以期完善我国企业金融衍生工具公允价值会计计量体系及风险监控体系,保证金融工具系列会计准则的有效实施。更多还原

【Abstract】 With the increasing need of international financial trade and the expanded scope of investment in order to improve the information quality of accounting Disclosure and Presentation,as well as constructing the Chinese accounting standard to suitable the accounting standards of IASB,in February 2006,ministry of finance issued four questionnaires oriented to financial instruments accounting standards suitable to China’s marketing enterprises,China’s research on accounting standard focused on financial instruments and the monitoring system from accounting perspective has just set on the track,till now.not only the trade of enterprise financial derivative instruments business in our country began lately,but also the importance of financial derivative instruments risk management has not been taken into account,Particularly it has already become the focus of attention in the academic field of accounting for Chinese accountants to face the new tendency of monitoring network covering financial risks in global financial market,introducing advanced foreign prompt administrating network covering financial derivative instruments risks and fair value measurement model,so as to make it integrate with accounting information Recognition and Measurement Disclosure and Presentation. It has also become the focus attention in accounting academic field for China to realize the stipulation of Chinese financial derivative instruments accounting measurement principle,the administration stipulation system from accountant’s perspective,the integration of systems of computerized risk monitoring technology related to financial derivative instruments and realizing the integration of quality and volume in the monitoring of financial derivative instruments risks. Hence,we should make reference to international accounting principle and the advanced experience of countries rich with financial derivative instruments to establish accounting principles suitable to Chinese enterprises and accounting technical operation standard. Through this research paper tends to explore how to establish the stipulation of practical operation standard,related standard suitable to Chinese enterprises’ financial derivative instruments and accounting businesses. The purpose of this paper also includes perfecting the monitoring system on the risks involved in financial derivative instruments accounting as well as posing the scholar’s imagination on the real issues and monitoring standard of enterprises’ financial derivative instruments and accounting technology.更多还原