由于衍生金融工具不符合传统会计理论有关资产和负债的确认条件,而长期被作为表外业务处理。
随着衍生金融工具交易的迅猛发展,需要突破传统会计理论对会计要素的界定,确认衍生金融资产和负债,将其从表外处理变为表内处理。为适合其特点,衍生金融工具的会计确认计量应采用公允价值计量。为维护企业外部利害关系人的利益,对重大的衍生金融工具交易信息应予披露。
衍生金融工具的实质是一种合同 ,包括金融期货、金融期权、金融互换等内容。衍生金融工具创立的初衷是为了规避金融风险和保值 ,但又会引起新的风险。从中航油到现在美国的安然事件 ,无不反映出使用衍生金融工具所隐含的巨大风险。如何在财务和会计报表中适时反映企业现在和未来的财务结构及商业风险信息一直是国际会计界的重要研究课题。本文在具体分析衍生金融工具风险特征的基础上 ,重点讨论了对衍生金融工具及其风险进行识别、控制、列报和披露等会计处理问题
关键词：衍生金融工具，风险，控制，披露，新会计准则
ABSTRACT
Derivatives, for the sake of which not conforming with the conventional accounting principles and theories about how to identify being assets and liabilities, it has for quite a long time been considerated as a special business entry beyond the range of formal balance sheet. With the velocity of the development of derivatives’ transactions, we need to make a breakthrough on the boundary of the traditional accounting factors named by the conventional theories to bring the derivatives to the formal statement. For adapting its characters, the procedures of the identification of the value of derivatives should be under the fair value. And the crucial information about key transactions must be disclosed to maintain the legal interest of stockholders outside the corporation.
In essence, derivatives are some kind of contracts, such as future contracts, forward contracts, options, swaps, etc. The aim of setting up a derivative contract is to avoid financial risks and for hedging. But in the other hand, some new risks are created simultaneously. From CNPC to Enron, the tremendous risk concealing inside the derivatives has been revealed time after time. One of the most important subjects researched by the accounting specialists domestic and abroad is how to display and debug the future financial structure and the commercial risk within one financial report or statement. This dissertation, on the fundament of precise analysis on the features of derivatives’ risks, concerns on discussing and solving the issues of risk evaluation, control, stating and disclosure of derivatives transactions.
Key word: Derivatives, risk, control, disclosure, new accounting principles
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