为适应商品期货市场发展需要,使套期会计更好地反映企业商品价格风险管理活动的影响,财政部印发《商品期货套期业务会计处理暂行规定》(财会[2015]18号,以下简称《暂行规定》)。近日,财政部会计司有关负责人就制定《暂行规定》的有关问题回答了记者的提问。问:请介绍制定《暂行规定》的背景。答:风险规避和价格发现是期货市场两大功能。随着我国经济发展和市场体系的不断完善,企业利用期货进行 In order to meet the needs of commodity futures market development and enable hedge accounting to better reflect the impact of corporate commodity price risk management activities, the Ministry of Finance issued the Interim Provisions on Accounting Treatment of Commodity Futures Hedging (Cai Kuai [2015] No. 18, hereinafter referred to as “ Temporary Regulation”). Recently, the relevant person in charge of the Accounting Department of the Ministry of Finance answered questions raised by reporters about the issues concerning the formulation of the “Interim Provisions.” Q: Please brief us on the background of formulating the Provisional Regulations. A: Risk aversion and price discovery are two major functions of the futures market. As China’s economic development and market system continue to improve, companies use futures