摘要
衍生金融工具是管理外汇风险、利率风险等的有效方法,但具有潜在的自身风险,运用不当会给投资者带来巨大损失。我国现行的会计模式中,衍生金融工具会计信息的披露只能是表外的形式,缺乏约束力。通过对现行会计原则的修订和补充,对衍生金融工具的具体披露方式的设想将其纳入表内,以充分揭示上市公司的财务状况和经营情况,满足投资者的需求。
Derivative financial instrument is an effective measure for the management of foreign exchange risk and interest risk; however, it has potential risk in itself, and great losses will be incurred to investors if inappopriately operated. In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet, lacking constraining function. In order to fully display the financial and operational status of the listed companies, it is advisable, through the aamendment and supplement of the current accounting principles, to incorporate the idea of the specific way for the revelation of the derivative financial instrument in the balance sheet.
出处
《北方工业大学学报》
2002年第2期18-21,共4页
Journal of North China University of Technology
