衍生金融工具交易风险的会计监管——基于制度安排的视角

发布时间：2018-04-05 21:21

本文选题：衍生金融工具　切入点：会计监管　出处：《财经问题研究》2012年10期

【摘要】：自布雷顿森林体系解体后,衍生金融工具发展迅猛,但也因此而引发了许多交易风险事件和世界性金融危机,给世界经济以重创,这些事件的发生因会计监管制度安排不当而具有不可推卸的责任。会计监管实质是新制度经济学视角下的一项制度安排,具体由正式规则、实施机制、非正式约束三者组成,共同决定着衍生金融工具会计监管的整体效率和效果。因此,笔者基于制度安排的视角,提出在后金融危机时代要控制衍生金融工具交易风险必须建立和谐均衡的会计监管制度,通过创新正式规则、完善实施机制和培植非正式约束等措施,使欲违规者不能为、不敢为和不愿为,最终达到有效控制和减少衍生金融工具交易风险事件的目的。
[Abstract]:Since the disintegration of the Bretton Woods system, derivative financial instruments have developed rapidly, but they have also caused many transactions and risks and the world financial crisis, which has caused heavy damage to the world economy.These incidents are unshirkable due to the improper arrangement of accounting supervision system.The essence of accounting supervision is an institutional arrangement from the perspective of new institutional economics, which is composed of formal rules, implementation mechanisms and informal constraints, which together determine the overall efficiency and effectiveness of accounting supervision of derivative financial instruments.Therefore, based on the perspective of institutional arrangement, the author puts forward that in the post-financial crisis era, in order to control the transaction risk of derivative financial instruments, we must establish a harmonious and balanced accounting supervision system, and innovate the formal rules.Improve the implementation mechanism and cultivate informal restraint measures so that those who want to violate the rules can not do, dare not and unwilling to do, and finally achieve the purpose of effectively controlling and reducing the transaction risk events of derivative financial instruments.
【作者单位】：四川大学经济学院;
【分类号】：F832.5;F231.6

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