论文部分内容阅读
财政部新颁布的企业会计准则中包括《金融工具确认和计量准则》、《金融资产转移准则》、《套期保值准则》、《金融工具列报和披露准则》4项金融企业会计准则,这些准则虽然突显复杂性,更接近国际惯例,同时也创新了金融会计思维,但在实施中也有不少难点,主要集中在如何正确理解金融工具所确认的金融资产和负债、如何正确计量公允价值和金融衍生工具,如何把握初始计量和后续计量的确认,同时现有会计科目和报表体系不能适应新准则,解决这些问题需要进一步完善金融会计具体准则,加强培训,提高会计人员的综合素质与职业判断水平,改进现有科目、报表体系,加大科技投入,开发信息系统。
The new accounting standards promulgated by the Ministry of Finance include the Accounting Standards for Financial Instruments Recognition and Measurement, Guidelines for the Transfer of Financial Assets, Hedging Standards, Guidelines for Presentation and Disclosure of Financial Instruments, Although the guidelines highlight the complexity, closer to international practice, but also innovative financial accounting thinking, but there are many difficulties in the implementation, the main focus on how to correctly understand the financial instruments recognized financial assets and liabilities, how to correctly measure the fair value and Financial derivatives, how to grasp the initial measurement and subsequent measurement confirmation, and existing accounts and reporting system can not adapt to the new guidelines, to solve these problems need to further improve the specific criteria for financial accounting, training, accounting personnel to improve the overall quality and professional judgment Level, improve the existing subjects, reporting system, increase investment in science and technology, the development of information systems.