燃料油套期保值会计应用研究

发布时间：2018-04-11 16:38

本文选题：燃料油 + 套期保值　；参考：《上海交通大学》2013年硕士论文

【摘要】：文章研究的重点是燃料油套期保值的会计应用。在新一轮商品价格大涨的背景下，原油价格剧烈波动，我国也筹划推出原油期货，为实体企业提供套期保值避险服务。燃料油作为石油产品之一，其发展路径对原油期货的推出具有借鉴意义。首先，文章对现行的燃料油套期保值会计处理方法进行了概述。从燃料油合约的确认与计量方法入手，并且举例说明，接着对燃料油套期保值的会计核算方法进行了介绍，并且列举出燃料油套期保值的会计账户设置。然后对现行的套期保值会计制度进行了总体评述，指出了当前会计制度在燃料油套期保值方面的不足之处。其次，，文章根据中国的燃料油行业和相关会计制度的发展现状，提出中国应不断完善燃料油套期保值会计制度，从计量准则、信息披露方式等方面入手，找出中国当前所面临的问题，建立符合中国国情的燃料油套期保值会计制度。再次，文章结合实际，揭示了我国燃料油期货市场在实际套期保值中所遇到的会计风险，并且举例说明可以通过报表来说明燃料油套期保值的会计盈亏状况。最后，文章根据研究结论，提出相应的政策建议，在国际油价剧烈波动和我国要推出石油期货的背景下，我国在继续提升燃料油期货定价的话语权的同时，还应当进一步完善燃料油期货套期保值核算制度。
[Abstract]:This paper focuses on the accounting application of fuel oil hedging.Under the background of the new round of commodity price rising sharply, the crude oil price fluctuates violently, our country also plans to launch the crude oil futures, provides the hedge and hedge service for the entity enterprise.Fuel oil as one of petroleum products, its development path has reference significance to the introduction of crude oil futures.Firstly, the paper summarizes the current accounting methods of fuel oil hedging.Starting with the confirmation and measurement method of fuel oil contract, this paper introduces the accounting method of fuel oil hedging, and enumerates the setting of accounting account for fuel oil hedging.Then the paper makes a general comment on the current hedging accounting system and points out the deficiencies of the current accounting system in fuel oil hedging.Secondly, according to the current situation of China's fuel oil industry and related accounting systems, the paper puts forward that China should constantly improve the fuel oil hedging accounting system, starting with the measurement standards, information disclosure methods and so on.To find out the problems facing China and to establish the accounting system of fuel oil hedging according to China's national conditions.Thirdly, combined with practice, the paper reveals the accounting risks encountered in China's fuel oil futures market in the actual hedging, and illustrates the accounting profit and loss situation of fuel oil hedging through an example.Finally, according to the conclusions of the study, the paper puts forward corresponding policy recommendations, under the background of the sharp fluctuation of international oil price and the introduction of oil futures in China, our country continues to enhance the right to speak of fuel oil futures pricing at the same time.Should also further improve fuel oil futures hedging accounting system.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F832.51;F426.2

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