新套期会计准则对我国上市银行的预期影响研究

发布时间：2018-05-23 12:12

本文选题：套期 + 套期会计　；参考：《中国财政科学研究院》2016年硕士论文

【摘要】：经济全球化的背景下,衍生金融工具得到了飞速的发展,企业越来越多地利用衍生金融工具进行套期活动。作为一种重要的风险管理途径,套期保值活动有助于企业实现规避风险、稳定经营状况和降低风险成本的目标。为了有效的反映套期活动对企业的影响,套期会计应运而生。随着2008年金融危机的爆发,现行套期会计准则IAS39的适用性受到广泛的质疑。以规则为导向的IAS39套期会计准则应用条件过严,难以反映企业风险管理的真实效果。为此,IASB展开对准则的修订工作,最终于2014年7月正式颁布了新国际会计准则IFRS9《金融工具:确认与计量》,标志着以原则为导向、应用更为简化的一般套期会计准则的正式形成。作为IASB的成员国,我国现行套期会计准则CAS24《套期会计》采用的是国际趋同的方式。而我国上市银行作为套期保值领域的排头兵,其金融资产占资产总额的比率较大,IFRS9的颁布和我国套期会计准则的国际趋同预期必将对我国上市银行产生巨大的影响。因此,通过分析现行套期会计准则下我国上市银行套期会计应用中存在的问题及原因,结合IFRS9在套期会计方面的改革,研究新准则对我国上市银行的预期影响具有重大的意义。本文共分为五章:第一章为绪论,通过梳理国内外套期会计准则的研究过程和相关学者的研究成果,对套期会计准则近年来的发展趋势和研究重点进行了总结;第二章为理论基础,对套期保值和套期会计的概念进行界定,阐述了现行套期保值会计的处理流程;第三章是现行套期会计准则存在的问题及原因分析,结合我国16家上市银行套期保值业务的基本情况,对现行套期会计准则下我国上市银行套期会计应用中存在的一系列问题进行分析,并分别指出问题产生的原因;第四章是新准则的改革内容与预期影响研究,结合IFRS9套期会计的改革内容,分别从积极影响和可能存在的消极影响两方面分析IFRS9对我国上市银行套期会计应用的预期影响;第五章是结论与建议,针对IFRS9预期产生的影响,分析我国套期会计准则国际趋同的应对措施,并提出我国上市银行如何更好地利用IFRS9的新规定开展套期保值业务和应用套期会计的建议。本文的创新点在于通过结合IFRS9的颁布背景,系统的梳理了新套期会计准则的改革内容,对IFRS9预期对我国上市银行套期会计应用的影响进行了全面的研究,并在结论与建议中提出了我国套期会计准则国际趋同的应对措施。
[Abstract]:Under the background of economic globalization, derivative financial instruments have been developed rapidly. As an important way of risk management, hedging helps enterprises to achieve the goal of avoiding risk, stabilizing operation status and reducing risk cost. In order to effectively reflect the impact of hedging activities on enterprises, hedging accounting emerged as the times require. With the outbreak of the financial crisis in 2008, the applicability of the current hedging accounting standard (IAS39) has been widely questioned. The application conditions of IAS39 hedging accounting standards based on rules are too strict to reflect the true effect of enterprise risk management. In July 2014, the new International Accounting Standard (IFRS9), Financial instrument: recognition and Metrology, was formally promulgated. It symbolizes the formalization of the application of more simplified General hedging Accounting Standards (GSAs), which is based on principle. As a member of IASB, China's current hedging accounting standard, CAS24, adopts an international convergence approach. As the vanguard in the field of hedging, China's listed banks will have a great impact on the listed banks because of the large ratio of financial assets to total assets and the promulgation of IFRS9 and the international convergence of our country's hedging accounting standards. Therefore, it is of great significance to study the expected impact of the new standards on the listed banks in China by analyzing the problems and reasons in the application of hedging accounting in China's listed banks under the current hedging accounting standards, and combining with the reform of IFRS9 in hedging accounting. This paper is divided into five chapters: the first chapter is the introduction, through combing the research process of the accounting standards of hedging at home and abroad and the research results of relevant scholars, the development trend and research focus of the accounting standards for hedging in recent years are summarized. The second chapter is the theoretical basis, defines the concepts of hedging and hedging accounting, expounds the processing process of the current hedging accounting, the third chapter is the existing problems and reasons of the current hedging accounting standards. Combined with the basic situation of the hedging business of 16 listed banks in China, this paper analyzes a series of problems existing in the application of hedging accounting in China's listed banks under the current hedging accounting standards, and points out the causes of the problems respectively. The fourth chapter is the new standard reform content and expected impact research, combined with the reform of IFRS9 hedging accounting content, from the positive impact and possible negative impact on the expected impact of IFRS9 on China's listed banks hedging accounting application; The fifth chapter is the conclusion and the suggestion, according to the IFRS9 anticipated influence, analyzes our country hedging accounting standard international convergence countermeasure, It also puts forward some suggestions on how to make better use of the new regulation of IFRS9 to carry out hedging business and to apply hedging accounting to listed banks in China. The innovation of this paper lies in the comprehensive research on the impact of IFRS9 expectation on the application of hedging accounting in listed banks in China by combing the reform content of the new hedging accounting standards by combining the background of the promulgation of IFRS9. In the conclusions and recommendations, the paper puts forward the countermeasures of international convergence of China's hedging accounting standards.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F233

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