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随着我国企业参与国际金融市场程度越来越高,衍生金融工具被越来越多的应用于投资及风险管理。作为规范衍生金融交易行为,传导衍生品市场信息的会计信息披露,其质量的好坏不仅对报表信息使用者至关重要,更影响着衍生金融市场的可持续发展。因此,提高衍生金融工具会计信息披露的透明度,加强对企业衍生金融工具会计列报和披露的管理,这对维护投资者的根本利益发挥着重要的作用。本文通过对本市5家大型企业在2012年衍生金融工具的会计列报和会计信息披露情况进行调查分析,发现其存在的问题并提出相应的对策,以此来提高企业会计列报和披露的质量。
With the increasing participation of Chinese enterprises in international financial markets, derivative financial instruments are increasingly being applied to investment and risk management. As a standard of derivative financial transactions, the disclosure of accounting information that leads the market of derivatives is not only of great importance to the quality of report information but also affects the sustainable development of derivative financial markets. Therefore, improving the transparency of accounting information disclosure of derivative financial instruments and strengthening the management of accounting presentation and disclosure of corporate derivative financial instruments play an important role in safeguarding the fundamental interests of investors. Through the investigation and analysis of the accounting reports and accounting information disclosure of the five large-scale enterprises in the city in 2012, we found the problems and put forward corresponding countermeasures to improve the quality of the accounting presentation and disclosure .