辽宁石油化工大学学报
遼寧石油化工大學學報
료녕석유화공대학학보
JOURNAL OF LIAONING UNIVERSITY OF PETROLEUM & CHEMICAL TECHNOLOGY
2014年
5期
74-78
,共5页
衍生金融工具%会计信息%影响因素%披露质量%利益相关者
衍生金融工具%會計信息%影響因素%披露質量%利益相關者
연생금융공구%회계신식%영향인소%피로질량%이익상관자
Derivative financial instruments%Accounting information%Influencing factors%Disclosure quality%Stakeholder
目前，衍生金融工具会计信息的披露质量不容乐观，其原因是我国衍生金融工具市场发展不成熟，各项相关准则还有待完善。从可能影响衍生金融工具会计信息披露质量的因素入手，通过分析研究，确定了影响因素与披露质量的关系。研究结果可为企业提高衍生金融工具会计信息的披露质量以及利益相关者正确使用衍生金融工具会计信息提供支持。
目前，衍生金融工具會計信息的披露質量不容樂觀，其原因是我國衍生金融工具市場髮展不成熟，各項相關準則還有待完善。從可能影響衍生金融工具會計信息披露質量的因素入手，通過分析研究，確定瞭影響因素與披露質量的關繫。研究結果可為企業提高衍生金融工具會計信息的披露質量以及利益相關者正確使用衍生金融工具會計信息提供支持。
목전，연생금융공구회계신식적피로질량불용악관，기원인시아국연생금융공구시장발전불성숙，각항상관준칙환유대완선。종가능영향연생금융공구회계신식피로질량적인소입수，통과분석연구，학정료영향인소여피로질량적관계。연구결과가위기업제고연생금융공구회계신식적피로질량이급이익상관자정학사용연생금융공구회계신식제공지지。
At present,the derivative financial instrument to accounting information disclosure quality is not optimistic. Because the development of derivative market in China is not mature,the relevant rules formulated should be improved. Firstly,the influencing factors on the quality of the derivative financial instrument to accounting information disclosure were researched .Secondly,the relationship between the influencing factors and disclosure quality was determined based on the analysis.Finally,the results made enterprises improve the quality of derivative financial instruments to accounting information disclosure and stakeholders support the proper use of derivative financial instruments accounting information.
