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我国衍生金融工具市场目前还处于试点阶段,衍生工具在我国的发展将是一个渐进的过程,相关的市场环境也处于逐步的发展和完善的过程之中。衍生工具市场若对经济发展起到了促进作用,其自身就会得到进一步的发展,它若导致经济秩序出现混乱,对其自身的发展就是一种羁绊,若规范的衍生工具会计披露准则尽早出台,就能使衍生工具为企业避险和资源配置发挥的积极作用得到体现,促使企业套期避险活动和社会资源配置活动有序进行,反过来又会促进衍生工具市场在我国的发展壮大。通过比较相关国外准则披露内容,可以对我国衍生金融工具披露准则制定有一定借鉴意义。
At present, the market of derivative financial instruments in our country is still in the pilot phase. The development of derivatives in China will be a gradual process and the related market environment is also in the process of gradual development and improvement. Derivatives market if the economic development has played a catalytic role, it will be further developed itself, if it leads to chaos in the economic order, its own development is a fetter, if the norms of accounting disclosure guidelines as soon as possible, We can make the derivative instruments play an active role in hedging and resource allocation of enterprises, and promote the orderly conduct of hedging and social resource allocation in enterprises, which in turn will promote the development and expansion of the derivatives market in our country. By comparing the contents of disclosure of relevant foreign standards, we can make some reference to the formulation of the guidelines for the disclosure of derivative financial instruments in our country.