摘要
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。
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.
出处
《辽宁石油化工大学学报》
CAS
2014年第5期74-78,共5页
Journal of Liaoning Petrochemical University
关键词
衍生金融工具
会计信息
影响因素
披露质量
利益相关者
Derivative financial instruments
Accounting information
Influencing factors
Disclosure quality
Stakeholder
