| 摘要: |
| 金融工具准则在企业会计准则体系中较为特殊和复杂。由于相关研究尚不成熟,中国金融工具会计准则亟待完善。对于准则自身,应采用带有解释性的中式表达方式,并健全套期保值会计方法,要求提供满足金融工作特殊需要的附表。而从准则施行角度看,应加强对会计人员的专业培训和职业道德教育;重新设计会计科目体系、核算方法和信息系统;稳步采用未来现金流量析现法计提贷款损失准备;创建公允价值获取和使用环境基础;完善相关制度和技术以消除金融企业现行会计标准与新准则接轨过程中的限制性因素。 |
| 关键词: 金融工具 会计准则 存在问题 完善建议 |
| DOI： |
| 分类号:F830.4 |
| 基金项目: |
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| The Problems and Countermeasures of Financial Instruments Accounting Standards in China |
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LIU Guangsheng, LIU Yingxue
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(College of Economics Management, China University of Petroleum, Dongying, Shandong 257061, China)
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| Abstract: |
| Financial instruments accounting standards (FIAS) are more complex and special than other accounting standards. Because the related researches are not mature, there are some problems in content and countermeasures on these standards which are necessary to be solved immediately. We need some Chinese expression, sound methods of hedge accounting and special schedules to solve the problem of content. Simultaneity the problems occurred in the applications of FIAS are worth noticing, too. We should strengthen the accounting staff's professional training and professional ethics education, redesign accounting subject system, accounting methods and information system, use discounted future cash flows steady to provision loan losses, create environment infrastructure where a fair value would be accessed and used fully, and perfect the related systems and technologies in order to eliminate the limited factor in the process of combining the current financial enterprises with the new accounting standards criteria. |
| Key words: financial instruments accounting standard problems improvement suggestions |
