摘要
衍生金融工具自身具有的特性增加了金融企业内部控制及金融监管的难度,加之其长期游离于资产负债表以外,给金融安全带来极大的挑战。将衍生金融工具在金融机构的资产负债表内反映是一个加强衍生金融工具监管的有效途径。新企业会计准则针对衍生金融工具的高风险性,将其纳入表内,并以公允价值作为计量基础,对我国的金融安全与金融稳定带来了积极而深远的影响。同时,我们应针对其负面影响找出规避路径选择,以企业制度和外部监管为突破点,提高整个金融体系的风险抵御能力。
The features of derivative financial instruments of their own intensify the difficulties of financial enterprise internal control and financial supervision. Because of long - time their dissociation with balance sheets, they have greatly challenged financial safety. In response to high gearing of those instruments, new business accounting principles have put them into on - balance sheets of financial institutions, taking fair value as their measuring base and strengthen supervision over them. This has a positive and deepening influence on China＇s financial safety and finan- cial stability. At the same time, we should find out a coverage path choice in response to their negative impact, taking enterprise institution and external supervision as a breakthrough, and raise risk - guarding capacity of the comprehensive financial system.
出处
《河南金融管理干部学院学报》
2007年第2期130-133,共4页
Journal of Henan College of Financial Management Cadres
基金
山东省软科学计划资助项目(B2006104)
山东省教育厅社科计划资助项目(J06W11)
关键词
新企业会计准则
衍生金融工具
公允价值
金融监管
会计制度创新
new business accounting principles
derivative financial instrument
fair value
financial regulation
financial innovation
