金融工具准则的盈余管理的特点

摘要
2006年财政部发布《企业会计准则第22号—金融工具确认和计量》、《企业会计准则第23号—金融资产转移》、《企业会计准则第24号—套期保值》和《企业会计准则第37号—金融工具列报》，（以下简称“金融工具准则”）四项准则各有侧重、相互关联、逻辑一致，形成一个整体。新会计准则的出台，适应了我国市场经济发展的要求，顺应了国际经济发展的趋势。
本文从金融工具的定义及金融工具准则的研究历程出发，比较金融工具准则与原会计相关规范的差异，分析实施金融工具准则对企业盈余管理的影响，主要探讨金融工具准则的盈余管理的特点，为企业会计报表信息使用者提出几点建议。

关键词：金融工具准则，盈余管理，公允价值计量
Abstract
In 2006 ,the Ministry of finance publishes the accounting standard No. 22 — financial instruments recognition and measurement "," accounting standard No. 23 — transfer of financial assets "," accounting standard No. 24 — hedging "and" accounting standard no. 37 — financial instruments, (hereinafter "the financial instruments of the criteria") Four criteria is different ,but consist logically and form a whole. The new accounting standards appears publicly, which adapts  to the requirements of the development of market economy and comply with international economic development trends.     This article starts from the definition of financial instruments and course of financial instruments of the criteria , finds out the different between  financial instruments and the original accounting standard which is related, and analyzes the influence of the earnings management with the  financial instruments criteria ,which aims at  researching the features of earnings management with the financial instruments of guidelines ,and coming up with some advice for the user of the  accounting report .

Keywords: Financial Instruments Criteria, Earnings Management, Fair Value Measurements

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