金融衍生工具的会计计量——以贵金属延期业务为例

金融衍生工具的会计计量——以贵金属延期业务为例

摘　要：金融衍生工具作为金融工具的一种创新产物，产生于1972年的美国，并于上世纪九十年代在我国兴起。该金融工具具有杠杆性、风险性、流动性等特征，其价值的波动具有较高的不确定性。国际上普遍采用公允价值作为其价值计量属性，但在学术界也出现了较大的争论。本文从金融衍生工具的基础理论入手，并以贵金属延期业务的介绍来加深对金融衍生工具的理解。本文对国内外会计处理办法进行了比较，对公允价值计量属性进行了讨论和分析。最后探讨了我国金融衍生工具会计计量未来的发展趋势，并提出了有关建议。
关键词：金融衍生工具；贵金属延期业务；会计计量；公允价值

Research on Accounting Measurement of Derivatives :Postpone Trading Business of Precious Metals

Abstract：As an innovative product of financial tools, financial derivatives was produced in 1972, America, and risen in China in 90s. This financial tool characterized with leverage、risk、liquidity etc, and the value fluctuations has high uncertainty. International generally used fair value as the value measurement attribute, but it caused a large debate in academic circle. This article starts from the basic theory of financial derivatives, then introduces postpone trading business of precious metals to deepen the understanding of financial derivatives. This article makes a comparison between domestic and international accounting treatment, and the fair value measurement attribute are discussed and analyzed. At last, my article discusses the future development trend of our country’s accounting measurement of derivatives, and get some suggestions.

Key words：financial derivatives；postpone trading business of precious metals；accounting measurement；fair value

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