摘要
股指期货交易是随着期货市场和股票市场的不断发展而被推出的一种新型的金融期货交易。作者介绍了股指期货交易的特征和产生发展情况,对股指期货交易的会计确认、计量等问题进行了探讨,建议运用"金融合成分析法"对股指期货交易加以确认,并采用公允价值作为股指期货的计量属性对股指期货交易加以计量。同时还结合实例对股指期货交易的具体会计处理过程进行了分析。
Stock index futures exchange is a new kind of financial futures exchange which comes into being with the development of futures market and stock market. First the author will introduce the characteristics and the development of stock index futures exchange. Secondly, the author will discuss the accounting recognition and the accounting measurement of stock index futures exchange and give the suggestion that Financial Component Approach should be adopted to recognize stock index futures exchange and fair value should be applyed to measure it. In summary, the author will analyse the accounting process of stock index futures exchange through a concrete example.
出处
《中南大学学报（社会科学版）》
2003年第2期227-230,共4页
Journal of Central South University：Social Sciences
