非金融上市公司衍生金融工具会计信息披露问题探讨

发布时间：2018-04-22 13:13

本文选题：非金融上市公司 + 衍生金融工具　；参考：《东北财经大学》2012年硕士论文

【摘要】：近些年来,在金融自由化和经济全球化的浪潮中,金融工具创新在很大程度上刺激了全球经济发展,尤其是衍生金融工具创新和使用,许多全球性跨国企业为规避风险或投机获利,纷纷将目光投向衍生金融产品。当然,我国企业也不例外,除金融企业外,我国部分大型非金融上市公司为规避商品价格风险、借款导致的利率风险、进出口引起的外汇风险,也积极采用金融衍生产品作为其规避风险的主要工具。而这些金融衍生品在推动全球经济迅速发展的同时,也给企业乃至全球经济带来了潜在且巨大的风险。2008年年底,由美国次贷危机引发的席卷全球的金融风暴还未远去的同时,我国国资委发表文章披露,68家央企涉足衍生金融产品浮亏114亿元。那么如何卓有成效的防范衍生金融工具给企业带来的风险,这自然成为金融界和会计界一个急于解决的热点问题。随着对其研究的深入,人们发现充分、具体、透明的会计信息披露不但可促使企业加强内外部管理,有效的防范衍生金融工具给企业带来的风险,而且有助于信息使用者做出恰当的投融资决策,维护信息使用者的切身利益。众所周知,在衍生品交易过程中,以银行业为主的金融行业,不但可以充当金融衍生交易的交易商、经纪商,而且还可以充当金融衍生品的最终使用者,角色不同其所承担的风险在种类和数量上也不尽相同,因此中国人民银行、银监会、证监会、财政部等监管部门纷纷颁布诸多办法、规定等文件予以规范。相对而言,我国非金融上市公司在金融衍生品的使用数量和信息披露透明度方面都略显不足,2006年我国财政部发布新的企业会计准则,其中对衍生金融工具确认、计量、列报与披露作了明确规定,但由于大多规定都是原则性的,过于笼统,且应用指南中也缺乏相应解释说明,导致衍生金融工具信息披露在实践中仍存在许多问题。本文采用规范研究方法探讨我国非金融上市公司衍生金融工具会计信息披露问题。在对国内外相关准则规定进行对比分析的基础上,通过分析我国非金融上市公司目前的实际情况,探讨我国非金融上市公司如何进一步完善衍生金融工具的会计信息披露。本文共分六个部分。第一部分为绪论。主要阐述了本文的研究背景、研究意义、研究方法以及研究思路。第二部分是衍生金融工具会计的基础理论。首先对衍生金融工具涵义进行简单描述,其次介绍衍生金融工具的确认与计量,在此此基础上,通过大量阅读国内外现行相关准则并进行对比分析,引发对我国当前情况的思考。第三部分是非金融上市公司衍生金融工具会计信息披露的考虑因素。以其持有衍生金融工具的动机为出发点,阐述其会计信息披露特点以及必要性,并进一步探讨其最终目标,即如何提高其信息披露的透明度。第四部分是我国非金融上市公司衍生金融工具会计信息披露现状及问题分析。首先,简要描述我国目前非金融上市公司衍生金融工具运用情况,根据国内外诸多研究显示,运用衍生金融工具的企业大都是资产规模较大,行业排名靠前的“龙头”企业,并且这些大型企业在会计信息披露方面更加的规范,笔者选取我国20家大型非金融上市公司进行调查分析。其次,根据调查分析结果,发现存在信息披露不一致、公允价值披露不充分、风险信息披露不具体以及信息披露不及时等问题。针对现存问题,认真对其剖析,找出其原因,包括衍生金融工具运用经验不足、会计准则过于笼统,可操作性较差、自愿性信息披露积极性不高以及会计人员的专业素质参差不齐。第五部分针对以上问题,主要从准则规范、内部控制和外部监管三个层面提出改进意见。第六部分不足与展望。
[Abstract]:In recent years, in the wave of financial liberalization and economic globalization, financial tool innovation has stimulated the global economic development to a great extent, especially the innovation and use of derivative financial instruments. Many global transnational enterprises have put their eyes on derivative financial products to avoid risks or speculating profits. In addition to the financial enterprises, some large non-financial listed companies in our country are to avoid the risk of commodity price, the interest rate risk caused by the loan, the foreign exchange risk caused by import and export, and the financial derivatives as the main tool to avoid the risk. The global economy has brought potential and huge risks at the end of.2008, while the financial turmoil that has caused the global financial turmoil caused by the United States subprime crisis has not gone far. China's SASAC published articles revealed that the 68 central enterprises involved in derivative financial products have lost 11 billion 400 million yuan. Then how Zhuo Youcheng is effective against the wind derived financial instruments to the enterprises It naturally becomes a hot issue in the financial and accounting circles. With the in-depth study of it, people find that sufficient, specific and transparent disclosure of accounting information can not only promote enterprises to strengthen internal and external management, effectively prevent the risks derived from derivatives, but also help the information users to make appropriate decisions. Investment and financing decisions, and safeguard the vital interests of information users.
As we all know, in the process of trading derivatives, the banking sector, which is the main banking sector, can not only act as a trader in derivative transactions, brokers, but also act as the end user of financial derivatives. The risks of different roles are different in different types and quantities, so the people's Bank of China, the CBRC, The supervision department and the Ministry of finance have issued a number of measures to regulate the documents and other documents. Relatively speaking, the number of non financial listed companies in China and the transparency of information disclosure are slightly inadequate. In 2006, the Ministry of Finance issued a new enterprise meeting standard, in which the derivative financial instruments are confirmed and measured. The report and disclosure are clearly defined, but because most of the provisions are principled, too general and lack of explanation in the application guide, there are still many problems in the practice of information disclosure of derivative financial instruments.
This paper discusses the accounting information disclosure of derivative financial instruments of non financial listed companies in China by means of normative research methods. On the basis of comparative analysis of relevant regulations at home and abroad, the current actual situation of non-financial listed companies in China is analyzed, and how to further improve derivative finance in non financial listed companies in China is discussed. Accounting information disclosure of tools.
This article is divided into six parts.
The first part is the introduction, which mainly describes the research background, significance, research methods and research ideas.
The second part is the basic theory of derivative financial instruments accounting. First, it gives a simple description of the meaning of derivative financial instruments. Secondly, it introduces the confirmation and measurement of derivative financial instruments. On this basis, through a large number of reading of the current relevant standards at home and abroad and comparative analysis, the current situation of our country is brought into consideration.
The third part is the consideration of accounting information disclosure of derivative financial instruments in non financial listed companies. Taking the motivation of holding derivative financial instruments as the starting point, this paper expounds the characteristics and necessity of accounting information disclosure, and further explores its ultimate goal, that is, how to improve the transparency of its information disclosure.
The fourth part is the analysis of the current situation and problems of accounting information disclosure of derivative financial instruments in non-financial listed companies in China. First, it briefly describes the application of derivative financial instruments in non-financial listed companies in China. According to many domestic and foreign research, the enterprises using derivative financial tools are mostly the larger assets and the top of the industry. "Leading" enterprises, and these large enterprises are more standardized in the disclosure of accounting information, I selected 20 large non-financial listed companies in China to investigate and analyze. Secondly, according to the results of the investigation and analysis, it is found that the information disclosure is inconsistent, the fair value disclosure is not full, the disclosure of risk information is not specific, and the information disclosure is not disclosed. In order to solve the problems in time, we should analyze the existing problems and find out the reasons, including the lack of experience in the use of derivative financial instruments, the overly general accounting standards, the poor operability, the low enthusiasm for voluntary disclosure and the uneven professional quality of the accountants.
The fifth part of the above problems, mainly from the norms, internal control and external supervision three levels of improvement suggestions.
The sixth part is insufficient and prospect.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832

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