CAJ | 학술논문

由于衍生金融工具自身的复杂性和动态性，其相关会计准则应当如何确认、计量和披露，才能在更好地服务企业风险管理的同时，及时传递信息、规范市场运作，是摆在国内外准则制定部门面前的重大课题。研究表明：衍生金融工具会计准则会对债务合约、薪酬合约、市场反应、管制等产生影响，从而直接或间接影响管理层决策以及企业行为，不合适的准则规定会严重阻碍衍生品市场功能的发挥。国际会计准则委员会近年来颁布和修订了若干相关会计准则，包括金融工具准则、套期保值准则、金融工具列报准则、公允价值计量准则等，我国财政部也正在保持逐步趋同。我国应尽快完成套期保值会计准则的国际趋同、评估期货公司可能受到的影响、强化期货及其他衍生品的信息披露，从而优化金融市场环境，提升企业估值水平。
유우연생금융공구자신적복잡성화동태성，기상관회계준칙응당여하학인、계량화피로，재능재경호지복무기업풍험관리적동시，급시전체신식、규범시장운작，시파재국내외준칙제정부문면전적중대과제。연구표명：연생금융공구회계준칙회대채무합약、신수합약、시장반응、관제등산생영향，종이직접혹간접영향관리층결책이급기업행위，불합괄적준칙규정회엄중조애연생품시장공능적발휘。국제회계준칙위원회근년래반포화수정료약간상관회계준칙，포괄금융공구준칙、투기보치준칙、금융공구렬보준칙、공윤개치계량준칙등，아국재정부야정재보지축보추동。아국응진쾌완성투기보치회계준칙적국제추동、평고기화공사가능수도적영향、강화기화급기타연생품적신식피로，종이우화금융시장배경，제승기업고치수평。
Because of the complexity and dynamic of derivative instruments, how to develop recognition, mea-surement and disclosure requirements is a major issue for the accounting standard-setting department in order to better serve the risk management needs, delivery information timely, and regulate market behavior. Literatures have shown that:accounting standards for derivative instruments could impact debt contracts, compensation contracts, market reac-tion and regulation, and then affect the decision-making and business conduct directly and indirectly. Inappropriate ac-counting standards could seriously hamper the market functions. In recent years, the International Accounting Standards Board promulgated and revised a number of relevant accounting standards, including standards for financial instru-ments, hedging activities, presentation and fair value measurement, etc. Our country will converge progressively. Our country should complete the convergence of hedging standards as soon as possible, assess the possible impact on futures companies, refine disclosure requirements, optimize the financial market environment, and enhance valuation capacity.