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论文编号：	2840
作者编号：	2120082480
上传时间：	2010/12/9 9:47:34
中文题目：	我国商业银行衍生金融业务的会计核算研究
英文题目：	Study on the Accounting of Financial Derivative Business for Chinese Commercial Bank
指导老师：	李莉
中文关键字：	衍生金融业务;公允价值;商业银行;会计核算
英文关键字：	Derivative financial business; Fair value; Commercial banks; Accounting
中文摘要：	衍生金融业务作为世界经济、金融领域内的一项伟大创新，伴随20世纪70年代布雷顿森林体系和固定汇率制退出历史舞台迎来一次飞速发展的良机。但由于衍生金融业务本质上是一种合约关系的体现，其在合约关系生效的同时未来的经济关系走向以及具体金额都无法准确地进行确定，因此从传统的会计视角上看衍生金融业务发生时马上被确认为资产或负债是比较困难的，更几乎没有方法找到一个准确的金额对其进行可靠地计量，因而衍生金融业务便似乎只能作为表外项目进行披露。传统的会计核算方法面对这一缺陷，既不能及时、全面、准确地反映商业银行持有相关衍生金融业务的情况，便在一定程度上掩盖了其市场风险，不利于衍生金融业务的积极健康发展。由于上述原因，理论与实务界对衍生金融业务的会计核算讨论从未停止过，并使衍生金融业务的会计核算改革成为一个相对紧迫的研究课题。 从本质上讲，开办衍生产品业务是商业银行及其客户的一种风险管理手段，它可以把以前捆绑在一起的风险分解成不同的部分并进行交易，从而把每一部分风险转移出去。因此衍生金融业务对整体经济运行是有一定的积极作用的，如果能从会计核算方面将企业衍生金融业务相关的市场风险予以充分的揭示，这对构筑有效的衍生金融业务风险防范体系具有重要的基础性作用。 本文从衍生金融业务产生的背景、种类和特征出发，在介绍衍生金融业务在金融领域风险管理方面所做出贡献的同时，也对衍生金融业务所引发的新的风险进行了阐述。正是因为衍生金融业务本身对企业财务状况具有不确定的影响，因此从会计核算角度对其进行合理的确认、计量和披露便显得尤其重要。本文简单介绍了国际会计界对衍生金融业务的核算的最新进展，并随之重点对我国会计准则为全面与国际接轨，在会计理论方面所做出的研究和讨论成果进行介绍。之后，本文从商业银行的视角出发，在国际、国内宏观环境之下对我国商业银行衍生金融业务的核算现状进行了调查研究和现象分析，并在下一部分提出了目前在会计实务界面临的一个主要问题，即如何在表内使用公允价值进行计量。在提出这一问题之后，本文有针对性地提出了改革的方案，并以本文作者所在单位（天津银行）为案例，对方案进行具体实施使用以及最终效果进行了阐述，最后基于上述研究得出结论。本文的写作目的是为探讨我国商业银行如何在现在的国际、国内经济以及法律环境中制定适合自己的衍生金融业务核算体系，为后续风险披露、风险管理提供有力的会计信息支持。
英文摘要：	Derivative financial business which is a great innovation of the world economy and the financial fields, take an opportunity to usher in a rapid development when the Bretton Woods system and fixed exchange rates exit from the historical stage in the seventies of the 20th century. In essentially, derivative is a financial business embodiment of the contractual relationship, so the future direction and the specific amount of economic relations can not be accurately determined when the contractual relationship signed. In this case, immediately recognized as an asset or liability by the traditional accounting of derivative financial transactions is extremely difficult. To find an accurate measurement for getting a reliable amount is almost no way, so it seems that derivatives business only reported outside the financial report. When the traditional accounting methods faces this defect, since can't timely, comprehensive, accurately reflect commercial bank the condition of financial business, to some extent they cover their market risk, it is prejudice in develop a health financial business. For these reasons, for these reasons, the discussions by the theory and practice of the derivative financial accounting never stopped, and Make reform of the accounting of derivative financial become a relatively urgent research topic. In essence, derivatives business is a risk management tool for the commercial bank and its customers, It can broken down the tied risk into different sections and conduct transactions, and thus to each part of the transfer of risk out. Therefore, derivatives business have positive effects for economic performance, If the market risks from the derivative be fully revealed by accounting, which is an important role in the foundation to build an effective risk prevention system. From the derivative financial business background, type and characteristic, the article introduces the derivatives businesses in the financial sector contribute to risk management, but also descript the new business risk arising from the derivative financial business. It is precisely because the derivative financial has an uncertain effect to the financial situation of enterprises, so from the reasonable accounting recognition, measurement and disclosure would be particularly important. This paper briefly describes the international accounting profession of derivative financial business and the latest progress, and subsequently focuses on China's accounting standards with international standards. Made in the accounting theory and discuss the results of the research are described. Then, this article from the perspective of commercial banks, make a investigation and scene analysis for commercial bank of China in international and domestic environment, And made the next part take a currently facing major issue of how to use fair value., after take this question, this article puts forward a reform plan, and the author take a company (Bank of Tianjin) as a case, and then get the final conclusion based on the above study.. Purposes of this article is to explore how China's commercial banks which is in the current international and domestic economic and legal environment going to develop their own accounting system of derivative financial operations, for the following risk disclosure, risk management.
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