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近年来,随着全球经济一体化进程的加快,企业经营风险和财务风险日趋突显,更多企业开始通过套期保值业务规避风险。规范企业套期保值会计,对于企业提高会计信息质量、加强风险管理至关重要。本文以上汽集团为例,分析了其应用套期保值会计的现状和问题,同时结合国际会计准则的调整方向,提出改进我国套期保值会计准则的相关建议。
In recent years, with the acceleration of global economic integration, business risks and financial risks have become increasingly prominent. More and more enterprises are beginning to hedge their risks through hedging operations. Standardize enterprise hedging accounting, for enterprises to improve the quality of accounting information, strengthen risk management is essential. In this paper, taking SAIC as an example, this paper analyzes the status quo and problems of applying hedging accounting, and puts forward some suggestions on how to improve the accounting standards of hedging in China, in light of the adjustment direction of international accounting standards.