金融工具确认计量及其应用问题研究

发布时间：2018-01-01 19:47

本文关键词：金融工具确认计量及其应用问题研究　出处：《东北财经大学》2012年博士论文　论文类型：学位论文

【摘要】：金融危机危害的蔓延导致社会各界将矛头指向金融工具准则,一时间要求改进现有金融工具会计核算的呼声也越来越高。多年来中国也在致力于金融工具的改革问题。以往的金融抑制政策体系,曾对支持中国经济增长与金融稳定发挥了积极作用,但负面效应也日益显现,如国有企业占据大量银行信贷,资金利用效率相对低下；低利率鼓励投资政策造成了严重的结构失衡；民营企业在资金配置中受到歧视等等。不可回避的事实是,目前中国金融业存在的问题表明不改革已经不再是一个选项了。为保障经济持续增长,适度放开管制,推进金融改革已然是不争的现实。国际金融市场的空间维度是恒定的,机会也是均等的,如何合理运用金融工具利器,部分放开金融产品限制,适度推进公允价值应用与监管,是理论界和实务界聚焦的热点。当然,大量新兴市场经济经验表明,金融开放很可能会增加金融危机的概率,但不改革不等于危机就不会发生。毕竟现实是个体、环境与过程等要素动态匹配互动的结果,尽管谁都不情愿危机在下一个路口等待,但居安思危,提早准备,机会也许就在一瞬间,发现机会、开发机会,甚至有效利用危机顺势改革,往往会有助于金融的长期稳定。金融危机离中国多远?中国的机会在哪?在国际经济陷入困境的大背景下,中国经济如何持续稳定的发展?中国为代表的新兴经济体能否引领世界经济?这确实是一个非常值得思考的话题。基于当前经济背景,本人选择了金融工具会计计量及应用问题展开研究,希望采纳经济学理论、金融学理论、会计学理论等理论与方法,分解出看似简单却富有挑战性的深层次问题,旨在金融工具会计计量的理论方面有所拓展,也寄希望对金融工具会计计量的实践能有所启迪,推动研究朝向理论构建与学科整合方向深化。相信在当下的背景,探讨金融工具会计以及公允价值计量相关理论,总结国内外的研究成果,借鉴国际公允价值的运用经验,分析和指导金融工具公允价值运用具有十分重要的理论价值和实践指导意义。文章主要从金融工具对传统会计理论的挑战、金融工具的会计确认和金融工具的会计计量等方面展开。在对金融工具的会计学定义进行研究时,简要回顾了金融工具的起源和沿革,借鉴国内外有关金融工具的研究基础上,从会计研究的角度,探讨金融工具会计相关问题。限于篇幅本文并未就金融负债和权益工具展开过多研究,而是主要侧重金融投资层面,对金融资产会计分类确认和计量的理论和实践展开分析,主要探讨了金融工具的公允价值计量的相关问题,分析了公允价值计量理论基础及实践条件。在公允价值的应用方面,结合公允价值在国内外的应用,对比分析公允价值在中国的应用障碍。结合国情,对金融资产分类及公允价值计量在中国的应用提出政策性建议和改进策略。本论文的结构安排如下：第一章导论部分阐述了研究背景、研究目标和意义、研究内容、研究方法等,并阐述了研究设计思路,从总体上介绍了整个研究的框架体系。第二章基础理论和文献综述部分阐述了研究的理论情境、理论基础的选择依据以及所依托的知识基础。第三章金融工具会计准则的演进,在概念化阐述关键概念内涵的基础上,从经济学、金融学、资本理论视角构建了研究的理论基础,利用调查数据进行了实证检验。第四章分析了如何确认金融工具会计计量对象。在金融工具概念、特征基础上,主要探讨了金融工具会计分类的理论与实践。第五章阐述了金融工具会计计量问题,利用调查数据进行了实证检验。围绕金融工具会计确认和计量的制度规范,从行业角度,以银行业为例,进行了金融工具公允价值相关性研究。第六章分析了金融工具实践应用和风险监管不利的典型代表,通过案例分析从中积累经验,指导未来的金融工具会计改革。第七章归纳主要研究结论,揭示论文主要观点,提出建议对策,并指出研究局限和后续研究方向。本文的主要贡献有如下几点：提议应进一步完善金融工具会计理论,修订中国的金融工具会计准则,制定公允价值准则,逐步实现中国与国际会计准则的“趋同但不盲从”；规范简化金融资产分类,逐步由“四分类”过渡到“两分类”；适度放开金融管制,推进资产证券化进程,分散金融风险；推进和完善金融工具的公允价值会计计量模式,充分发挥金融工具计量的政治、经济价值,以此次金融危机为契机,积极参与国际间博弈,通过公允价值功效,顺势而为确立中国的国际大宗商品及虚拟资本定价权；打造与“标普”等世界评估机构实力抗衡的中国第三方估值机构；逐步建立亚洲或新兴经济体的金融联盟,实现与欧盟、英美等国际发达体系制衡的组织架构；改进和加强对金融市场和资本市场的监管,构建合理有效的多维度的金融保障体系。
[Abstract]:The spread of financial crisis harm the community will be directed at the financial instruments standards, a time required to improve existing financial instruments accounting is more and more urgent problem for many years. The reform of China is also engaged in financial instruments. Financial repression policy system in the past, had to support China economic growth and financial stability has played a positive role however, the negative effects are also increasingly apparent, such as state-owned enterprises occupy a large number of bank credit, relatively low capital efficiency; low interest rates encourage investment policy caused a serious imbalance in the structure of private enterprises; in the allocation of funds in discrimination and so on. The inescapable fact is that the existing China financial sector problems show that reform is no longer one of the options. In order to ensure sustained economic growth, moderate deregulation, to promote financial reform already is an indisputable reality. The international financial market space Between the dimensions is constant, the opportunity is equal, how to make rational use of financial tools weapon, part of the liberalization of financial products, to promote the application of fair value and moderate supervision, is a hot spot in the circles of theory and practice focus. Of course, a large number of emerging market economies experience shows that the probability of financial openness is likely to increase the financial crisis, but the reform is not equal to the crisis will not happen. After all, the reality is individual, environment and process factors such as dynamic matching results, although they don't want to wait for the crisis, at the next intersection, but in early preparation, a chance in a moment, to find opportunities, development opportunities, and the effective use of homeopathic reform crisis the long-term stability, often help to finance. The financial crisis from the Chinese? China opportunities where? In the background of international economic predicament, Chinese economic development how to steady Chinese? As the representative of the emerging economies can lead the world economy? This is indeed a very worthy topic. Based on the current economic background, I choose the accounting measurement of financial instruments and application research, hope to adopt the theory of economics, finance, accounting theories and methods, decomposition of a seemingly simple but rich the challenge of deep-seated problems of the theory of accounting measurement of financial instruments to expand, also hope that the practice of financial instruments accounting can inspire, promote research towards building a deepening and integration direction. Believe in the present theory background of financial instruments accounting and fair value measurement theory, summarize the research results of domestic the experience of using the international fair value, has an important theoretical analysis and with the guidance of the fair value of financial instruments And the guiding significance of practice.
This article mainly from the challenge of financial instruments to the traditional accounting theory, accounting for financial instruments and financial instruments accounting and other aspects. Study on the accounting definition of financial instruments, a brief review of the origin and evolution of financial instruments, from the basic research of the financial tools at home and abroad, from the accounting research the angle of financial instruments, accounting related issues. The paper did not have financial liabilities and equity instruments launched too much research, but mainly focus on the level of financial investment, the theory and practice of accounting confirmation and measurement of financial assets classification analysis, mainly discusses issues related to the fair value measurement of financial instruments, analysis of the fair value the measurement theory and the practical conditions. In the application of fair value, combined with the application of fair value at home and abroad, comparative analysis of fair value in China In combination with the national conditions, this paper puts forward policy suggestions and strategies for the classification of financial assets and the application of fair value measurement in China.
This paper is organized as follows: the first chapter describes the research background, research objectives and significance, research contents, research methods, and describes the study design, describes the overall framework of the whole study. In the second chapter, the basic theory and the literature review section describes the theoretical research situation, knowledge base selection based on the theory and the evolution of the third chapter. Based on the accounting standards of financial instruments, the concept describes the key concepts on the basis of content, from economics, finance, from the perspective of capital theory to construct the theoretical basis of the study, makes an empirical test using the survey data. The fourth chapter analyzes how to confirm the object of accounting measurement of financial instruments in the financial instruments. The concept, characteristics, mainly discusses the theory and practice of accounting classification of financial instruments. The fifth chapter expounds the accounting measurement of financial instruments, The empirical test using the survey data. The system specification of financial instruments accounting confirmation and measurement, from the industry perspective, the banking industry as an example, studied the correlation between the fair value of financial instruments. The sixth chapter analyzes the financial instruments practice representative application and risk supervision unfavorable, through case analysis from accumulated experience, guidance financial instruments accounting reform in the future. The seventh chapter summarizes the main conclusions of the study, to reveal the main points of this paper, put forward countermeasures and suggestions, and points out the research limitations and future research direction.
The main contributions of this paper are as follows: the proposal should further improve the financial instruments accounting theory, Chinese revised accounting standards of financial instruments, formulate standards of fair value, and gradually realize China and international accounting standards convergence but not blind "; standardized and simplified financial assets, gradually from" four categories "to" two classification "financial deregulation; moderate, promote the process of asset securitization, decentralized financial risks; promote and perfect the financial instruments fair value accounting measurement mode, give full play to the financial instruments of the political, economic value, to the financial crisis as an opportunity to actively participate in the international game, through the establishment of the international fair value function, flow of commodities Chinese and virtual capital pricing; and create" Chinese third party valuation agency Standard & Poor's "world assessment agencies strength against the establishment; The Financial Alliance of Asian or emerging economies can achieve the balance of checks and balances with the developed countries such as the European Union, Britain and the United States, improve and strengthen the supervision of financial market and capital market, and build a reasonable and effective multi-dimensional financial guarantee system.

【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F830.42

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