衍生金融工具风险的会计监控研究

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1、厦门大学博士学位论文衍生金融工具风险的会计监控研究姓名：江百灵申请学位级别：博士专业：会计学指导教师：陈少华200904012．我国已经颁布实施了新的金融工具会计准则，但仍然存在一些需克服和完善的问题。本文对这些问题提出了相应的建议，可供准则修订时参考。3．当前的金融危机对社会造成了深远影响，本文对会计在金融危机中的角色进行了较深入的分析，以期在控制系统性金融风险方面会计可以发挥更大的作用。4．提出了在世界经济一体化和全球会计准则趋同的背景下，我国在衍生金融工具风险的会计监控方面应采取的若干策略。关键词：衍生金融工

2、具；风险；会计；监控ABSTRCTInrecentyearsderivativefinancialinstrumentsdevelopedrapidly,butmeanwhilemanyincidentshappened，andthecurrentseriousfinancialcrisisisalsotheresultoffailuretocontroltherisksofderivativefinancialinstruments．Onlytherisksofderivativefinancialinstrum

3、entsbeidentifiedaccuratelyandpromptlyanddisclosedsufficientlytotheexternalstakeholdersbusinessesCansustainedanddevelopedstably,andexternalstakeholders’interestsCanbeprotected．Chinaneedstodevelopderivativefinancialinstruments，buttherisksofderivativefinancialins

4、trumentsmustbefullyunderstoodandwecallmonitorandcontroliteffectively．Theaccountingisthebasisofriskmanagementofderivativefinancialinstnmaents．Comparedwiththefinancialsupervision，accountingsupervisionofderivativefinancialinstrumentsismoreinsufficientinChina．Atpr

5、esent，thetheoreticalissuesontheaccountingsupervisionofderivativesareindiscussionandtheaccountingsupervisionsystemofderivativefinancialinstrumentsisnotingoodcondition．Thentheauthorchoosestheaccountingsupervisionofrisksofderivativefinancialinstrumentsastheresear

6、chfield．Fromanaccountingpointofviewthepaperexploreshowtoidentifytherisksofderivativefinancialinstrumentstimelyandaccuratelyanddiscloseittoexternalstakeholdersandhowtoreducetheadverseimpactthroughinternalcontrolandexternalsupervision．Atpresentnewaccountingstand

7、ardsoffinancialinstrumentshavebeenimplemented，derivativeaccountinghaschangeddramatically,andthefinancialturmoilisstilldeteriorating．Thusitisofastrongpracticalsignificancetostudyaccountingsupervisionofderivativefinancialinstruments．Followingthetheoreticalbasiso

8、faccountingsupervision，thethesisanalyzeshowtoimplementaccountingsupervisionfromthepointofviewofaccountingstandards，internalcontrol，externalmonitoringandauditing．Throughanalyzingthe