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1982年2月,美国堪萨斯期货交易所推出了世界上的首个股指期货合约。此后,世界各大交易所纷纷推出股指期货交易品种。随着我国资本市场的日渐发展,我国的股指期货也即将推出,由于股指期货的杠杆性、高风险性和复杂性特征,因此如何在实际的工作中对股指期货进行有效的会计核算并不断地完善和发展会计核算的程序和方法,成为报表相关者所关注的问题。
In February 1982, the Kansas City Futures Exchange introduced the world’s first stock index futures contract. Since then, the world’s major exchanges have introduced stock index futures trading varieties. With the continuous development of China’s capital market, China’s stock index futures will soon be introduced. Due to the leverage, high-risk and complexity characteristics of stock index futures, how to carry out effective accounting of stock index futures in the actual work and continuously Improve and develop the accounting procedures and methods, become the concern of the statements of the stakeholders.