浅谈衍生金融工具的会计确认与计量.

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1、 浅谈衍生金融工具的会计确认与计量.进入20世纪70年代以来，衍生金融工具在国际金融市场上大量涌现，对财务会计的理论核心提出了全面的挑战，引起了国际会计界的高度重视，而我国由于金融市场发展较晚，金融工具交易金额不大，对衍生金融工具的研究因而相对较少。然而，一系列震动世界的金融危机与风波足以说明，在会计核算中对衍生金融工具的不反映和不规范反映都将引致不可预期的严重后果。而且随着我国加入WTO，逐步放松金融管制，完善资本市场，衍生金融工具也必将得到广泛的运用。因此，加强对现有会计模式基础上的衍生金融工具的确认、计量和报告的研究，尽早出台有关的会计准则，具有十分重要的现实意义。本文主要就衍生金融工具

2、对传统会计确认和计量原则的扩扩展略陈意见。一、衍生金融工具的特征据经济合作与发展组织所下的定义，衍生金融工具（Derivative Financial Instrument）是一种双边和约或交换协议，其价值是从基本的资产或基础性的利率或指数衍生而来。因此衍生金融工具在相当程度上受制于相应的原生性工具，本身并不具有价值。衍生金融工具的独特性主要体现在：杠杆性和高风险性。在以衍生金融工具为投资对象时，只需交纳较少的押金或保证金，从而以小博大，具有杠杆性；而杠杆性也使衍生金融工具的收益与风险被数倍放大，从而具备了高风险性。契约性。衍生金融工具实质上是以金融工具为对象的经济合同，是尚未履行或正在履行中

3、的和约，并且该和约一般不得取消。高技术性。衍生金融工具可以是对原生性金融工具和衍生金融工具的组合，还可以是衍生金融工具的再组合，其中体现了较多的技术含量，从而也在很大程度上提高了核算和监管的难度。套期保值和投机套利共存。衍生金融工具出现的根本动因是为了规避金融价格波动的风险，而由于其以小博大的特点，使其同样成为了投机套利的工具。较高的价值波动性。衍生金融工具的价值在相当大的程度上受制于原生性金融工具的价格，并受多种因素的影响，呈现较高的价值波动性。正因为衍生金融工具具有这些独特性，传统的财务会计处理方法已无法真实反映其风险与收益，从而无法行使会计的核算和监督职能，这在很大程度上降低了财务报表的

4、决策有用性，动摇了传统财务会计理论的核心。为了保证会计职能的行使，就需要进一步扩展传统会计理论包括会计确认与会计计量的内涵与外延。二、衍生金融工具对传统会计确认与计量原则的扩展1、衍生金融工具对会计确认原则的扩展。财务会计传统的确认标准是建立在权责发生制的基础上，强调以权利和责任的实际发生作为会计计量的基础，而对未来发生的交易和事项则不予确认，因此将衍生金融工具排除在会计确认项目之外，但由此就无法反映其对未来财务状况的重大影响，财务报表因此而产生了残缺性甚至虚假性。衍生金融工具对权责发生制的纵深发展提出了新的要求，要求权责发生从形式上扩展到实质上，即从风险和报酬的实现原则扩展到以风险和报酬的实

5、质性发生和控制作为会计确认的原则。在实际操作中，主要以对某项金融资产拥有的权利和义务具有的控制权作为实质性风险和报酬的判断标准，这样也更符合会计中的可控制思想和实质重于形式原则。衍生金融工具的主要特点就在于它有较高的价值波动性，因而有极高的风险。为了反映它的这种不确定性，以降低会计信息使用者的风险，在每一会计报表结算日有必要对衍生金融工具的价值进行再确认。因此，根据扩展后的会计确认原则，衍生金融工具的会计确认主要包括初始确认、终止确认和再确认三个基本过程：（1）衍生金融工具的初始确认。在签订和约时，虽然和约所约定的风险和报酬并未实现，但由于衍生金融工具的契约性，使其在签订时就已经拥有了对未来风

6、险和报酬的控制权，因此符合扩展后的权责发生制原则，达到会计确认的要求，在和约签订时即可进行相应的会计确认程序。考虑到衍生金融工具巨大交易额的确认会不合理地扩大企业资产和负债的规模，在账务处理时，就只以实际交付金额计价，即以取得该项资产所付出或产生该项负债所得到补偿的实际价值作为“衍生金融工具”的入账金额。对于签订过程中发生的交易费用，可以区分为金融资产和金融负债分别进行处理：对于金融资产，交易费用可以视为取得合同的利益而支付的对价，直接计入“衍生金融工具”借方，即作为资产入账，并在实际履约时与有关收入相配比，转入“衍生金融工具损益”科目；而对于金融负债，交易费用与日后的交易不存在配比关系，也并

7、非收到的对价，所以根据谨慎性原则，可以在发生的当期即计入财务费用。（2）衍生金融工具的终止确认。当合同约定的未来交易发生时，企业也即丧失了对衍生金融工具及其风险和报酬的控制权，就要进行衍生金融工具的终止确认。由于衍生金融工具风险和报酬的可分割性，其交易也可呈现两种状态：已确认的衍生金融工具资产或负债已注销或全部转移；衍生金融工具资产或负债已转移，但转移方保留了与之相关的部分风险和报酬。第一种情况符合传统的终止确认标准，而在第二种情况下，为了防止风险和报酬的分割带来的任意性，建议与第一种情况采用相同的处理方法，在转移发生时，即对原衍生金融工具全额进行终止确认；而转移方所保留的与原衍生金融工具相关

8、的部分风险和报酬可作为新的衍生金融工具资产或负债重新加以确认和计量。在账务处理方面，在衍生金融工具终止确认时，要将交易目的浮动盈亏全额计入资产及损益科目，即假设是公允价值上升的金融资产，则借“衍生金融工具”，贷“衍生金融工具损益”，公允价值下降作相反分录；最后将“衍生金融工具”科目余额全部转入“期货准备金”，完成整个交易过程。（3）衍生金融工具的再确认。衍生金融工具从签约到最终履约其价值并非恒定不变，而呈现了较高的价值波动性，为了及时反映市场参与者所持有的衍生金融工具的真实价值，传递财务状况和经营业绩的动态信息，在每一会计报表结算日，有必要对衍生金融工具进行再确认。由于衍生金融工具复杂多样，对

9、其进行再确认的账务处理方法也不能一概而论。美国FASB就曾经发布了名为衍生金融工具及其避险活动的会计处理的准则公告草案，将衍生金融工具按避险与非避险目的即套保与投机分别规定了不同的处理方法。对因投机目的而持有或发行的衍生金融工具，其公允价值的变动列入当期损益，而对于套保目的而持有或发行的衍生金融工具，其公允价值变动不列入当期损益。我国在准则制定中，应该在借鉴国外经验的同时充分考虑我国实际情况。我国企业尤其是上市公司虚增利润和粉饰报表的情况较为严重，因此在准则制定中就要加强准则的规范性和严密性。虽然美国FASB的草案使得对衍生金融工具的会计处理趋于单一而完整，也具有一定的可操作性，但由于不同归类

10、对损益采取不同的处理方法，如果规范不严，势必为企业的利润操纵打开了渠道，而且衍生金融工具价值变动所产生的损益金额通常都是巨大的。因此我国在借鉴这一处理方法的同时，应当首先对套保与投机进行严格的1界定，避免企业的人为因素影响。 以套期保值为目的衍生金融工具应该满足两个基本条件，这也是界定套保与投机的基础：第一，受到套期保值的应是承担价格或利率风险的工具；第二，该衍生金融工具应当与受到保值的项目高度负相关，并且是专门为避险而设定的。第一条标准用定性的方法即可确定；对于第二条标准，建议使用定量的方法避免操作上的任意性。在账务处理方面，主要还是借鉴美国FASB草案的处理方法，在每一会计报表结算日，对于

11、投机目的持有的衍生金融工具的价值变动列入当期损益，即借“衍生金融工具损益”，贷“衍生金融工具”，或作相反分录；而对于套保目的持有的衍生金融工具的价值变动则不确认为损益，只在报表附注中予以披露。会计一旦对衍生金融工具予以确认，随之而来的就是会计计量问题。在衍生金融工具的初始确认、再确认和终止确认中，都涉及到了如何合理地对衍生金融工具进行量化反映的问题。2、衍生金融工具对会计计量原则的扩展。长期以来，历史成本一直以其数据易得，客观性强而占据会计计量的主导地位，但是衍生金融工具的价值波动性决定了其势必打破原有的财务会计的历史成本原则；而且随着金融工程技术的发展和经济环境变动不确定性的增大，会计报表的

12、使用者更加关注的是和约标的的现时价值而非签订时的实际价值。因此公允价值计量在衍生金融工具会计计量中的作用将逐渐增强，并且不只是单纯地作为历史成本的辅助计量方式出现，而将成为与历史成本计量并重的计量方法。所谓公允价值是指熟悉情况并自愿的双方，在公平交易的基础上进行资产交换或债务结算的金额。公允价值本身并非是指某一具体的会计计量方法，它是一种复合计量属性，可以通过多种形式表现出来，这些表现形式主要有：现行市价、可变现净值和未来现金流量的现值等。虽然公允价值的表现形式多种多样，但活跃市场中的公平市场报价仍然是公允价值的最好依据；如无法获得报价，就要在充分考虑会计环境与交易事项特征的前提下，采用合理的

13、估价技术来估计被评估对象的可变现净值或未来现金流量现值。虽然公允价值的获得有一定难度，但衍生金融工具的独特性，使得只有公允价值才能作为衍生金融工具的主导计量属性。关于这一点，国际会计界已经基本达成了共识：美国FASB就规定“公允价值是对金融工具最相关的计量属性，而对衍生金融工具来说可能是唯一相关的计量属性”；国际会计准则委员会下属的金融委员会也指出只有公允价值才是衍生金融工具唯一可行的计量属性。但是在我国，由于各类要素市场的运作还不够规范，资产评估的公允性和科学性还存在较大欠缺，各种交易价格还难以作到真正公允，所以在现行的会计准则与会计制度中，对有关经济事项的处理都尽可能地回避了按公允价值计价

14、，而改按账面价值入账。但随着衍生金融工具的发展，对公允价值的回避已不是办法，只能积极地对其加以研究和应用，才能保障会计信息的有用性。具体而言，在我国的会计实务操作中，对衍生金融工具的会计计量也分为初始确认时的计量、终止确认时和再确认时的计量，并根据扩展后的会计计量原则，呈现公允价值与历史成本计量并用的局面。在初始确认时，为了防止资产和负债规模的不合理扩大，以实际交付的金额计价，从本质上说，这一时点的计量仍然采用的是历史成本计量方式，而在再确认和终止确认的计量则体现了公允价值的计量方式。对于衍生金融工具公允价值的取得可以直接从市场上可观察到的价格或参考类似衍生金融工具的市场价格来获取，由于目前我

15、国金融市场尚缺乏活跃性、不够健全，而且交易规模较小，在市价的公允性难以确定的情况下，可以使用未来现金流量的现值加以估计确定。会计确认和会计计量是相辅相成的，合理的对衍生金融工具加以计量为解决会计确认中套保与投机的定量划分问题提供了可能。目前一种估计套期保值工具与受到保值的项目间相关程度的方法是累计金额抵消法，即以衍生金融工具的公允价值变动与被保值项目价值变动的比值为依据，最优比值为-1，可以规定一个适当的比率幅度如为-80-120，那么计算所得比值为-0.8-1.2之间即可断定为属于套保目的而持有的衍生金融工具，其价值变动不影响当期损益，只在报表附注中予以披露。鉴于衍生金融工具价值变动带来的金

16、额一般较大，在规定相对数的同时可以规定一个绝对数，对于衍生金融工具价值变动与被保值项目价值变动超过这一绝对金额的部分以计提“衍生金融工具风险准备金”的方式予以递延处理，以提高财务报表的相关性。当然，具体比率与金额的规定主要是兼顾成本效益原则和重要性原则。三、结语衍生金融工具以其有别于传统资产和负债的独特性，突破了原有会计确认与会计计量原则的范畴。笔者对如何对传统会计原则加以扩展，从而将衍生金融工具纳入会计确认与计量体系进行了上述探讨。当然，这其中仍然存在着一些亟待解决和完善的地方，比如公允价值的确定还有待现值技术的进一步提高等。但随着我国市场经济体制的完善和现代企业制度的建立，为企业提供避险的

17、途径和方法已经迫在眉睫，发展衍生金融工具市场已是大势所趋；随着信息技术的飞速发展和理财学对金融工具计量模式研究的完善，各种相关的技术问题也必将获得解决。我们要积极看待衍生金融工具对传统会计理论的影响，将其作为对传统会计理论进一步发展和完善的契机，在加强衍生金融工具会计准则建设的同时，以交易的经济实质为基础，完善整个财务会计准则体系。参考文献1曾鹭坚，陈守德。对金融期权会计问题的探讨J.四川会计，2000（1）。2赵晋琳。金融衍生工具的产生对会计发展的影响J/OL.3付平平。我国衍生金融工具与会计问题J.金融理论与实践，2001（4）。4陈引。国外衍生金融工具会计研究的最新进展及对我国的启示J.

18、浙江财税与会计，2002（6）。5朱保军。论衍生金融工具对会计的影响及对策J.经济师，2002（10）。/Porganization system and working mode, the selection of a number of municipal strengthening group to build innovation and strengthen the organization of the basic level organizations advanced model.(seven) the manual work of the Communist Youth Le

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21、ons implementation. To promote the group counties (autonomous counties, cities) Commission and city directly under the group (workers) appointed to carry out the Five team building activities. Improve the League Association Department working mechanism. Conscientiously fulfill the duties of CO, comb

22、ined with the city group directly under (the) Committee of the general election and the adjustment, actively jointly with the unit where the party organization department good group leadership selection with the work. Do a good job in municipal Party committee assistant committee leadership and lead

23、ing cadres of the annual assessment work, adhere to and improve the assistant secretary of the Communist Youth League talk system group To weave individual conversation and collective conversation, to strengthen the committees of all levels, the Standing Committee of the Standing Committee, the esta

24、blishment of a sound system of central group learning, the system of investigation and study, the system of important issues and the reporting system.(two) to strengthen the work of education and training of cadres to conscientiously implement the Central Committee. On the implementation of grassroo

25、ts cadres training project and opinions on carrying out the mission municipal CYL Cadres training project implementation opinions, full implementation of the project of the City Youth League cadres training education. Focus on the county grassroots cadres and workers focused on training, the new sch

26、ool system vocational training League cadres, for the Municipal Organization Department jointly held the third session of the Communist Youth League system training cadres in party. Focusing on the construction of new socialist countryside, strengthening village cadres and rural construction team gr

27、oup member of the young team, the county organizations at various levels throughout the year is expected to train 100 00 rural grassroots cadres, plans to train 1000 village secretary of the village Party branch.(three) actively promote grassroots cadres election work. Under the unified leadership o

28、f the party organization, to strengthen grassroots organizations direct work, standardize the election work rules and procedures, in the designated candidate, open competition to democratically elected branch secretary at the same time, actively and steadily the development of Township, streets and

29、other grassroots organizations in the direct election of the pilot work, on the basis of summarizing the experience and gradually expand the scope of the pilot, and gradually formed a set of measures and cadres election system.(four) to strengthen the cadres testing exercise. To study the developmen

30、t of XX city from 2006 to 2008 cadres testing exercise planning. To select outstanding cadres to the central mission in Beijing, Shanghai, Guangzhou and other central organs and sending work in developed areas. With the Central Committee the implementation of the western region and ethnic minorities

31、 cadres training plan . To carry out the eighth batch of municipal organs attachment cadre management, selection, training work. The outstanding cadres to start the National Development Bank XX branch testing exercise.(five) to strengthen the group construction. The main position to play the role of

32、 Youth League cadre education and training as the city, in accordance with the requirements of post training, further curriculum scientifically and rationally, adopt arrangement menu course, basic theory includes group work, focus, hot and difficult issues, to enhance the content and practice; to st

33、rengthen the construction of teaching staff, the integration of teachers, establish a quality teacher training team, establish and implement course evaluation system; take delivery of training to the countryside, on-site training, and increase the rural grassroots cadres training efforts.Four, effor

34、ts to strengthen the work of young talent(a) to tenth XX young 54 medal in recognition of the publicity, and actively explore the XX youth service. 54 Medal of institutionalization, standardization and socialization mechanism. Give full play to the XX award in recognition of 54 youth medal Associati

35、on, Youth Award winner in the 54 chapter, investigation activities. Who won the Youth Service medal, dedication to the society to create conditions, build the stage. During the 54, named in recognition of the tenth XX young 54 medal. The association of XX editing of young talent , the exchange of in

36、formation and communication platform for the XX of outstanding young talents.(two) the establishment of municipal Party committee of young talent information database. In accordance with the feasible, effective, classification management, implement step by step principle, the establishment of munici

37、pal Party committee of youth talent database; guiding organizations at various levels generally established the young talent database, construction of city, county (directly under the Communist Youth League), grassroots organizations three young talent information database the relevant information c

38、ollection system, and gradually establish the citys young people, the Communist Youth League youth talent information network, provide information platform for young talent resource development.Five, take effective measures to strengthen the mission management(a) to strengthen the mission management

39、 work. Strengthen the dues collection and management, continue to adhere to the dues collection regularly reporting system, the annual comprehensive award in recognition of the tour and the tour one vote veto system audit system. Do statistical work in the group. The group service award in recogniti

40、on of the advanced units, standardization, promoting group management work institutionalized.(two) to strengthen the organization of research and information exchange efforts. Grassroots carry out research, efforts to form a number of theoretical results. Make full use of the network carrier, to exp

41、lore the establishment of electronic group service system, promote the work of Communist Youth League information.Attachment 4:XX municipal Party Committee Propaganda Department of the Communist Youth League work pointsIn 2006, the Communist Youth League propaganda ideological work XX to Deng Xiaopi

42、ng theory and the important thought of Three Represents as guidance, study and implement the partys sixteen and the spirit of the the fifth Plenary Session of the 16th CPC Central Committee implementation of the eight plenary session of the two committee, the citys cultural work conference, the Prop

43、aganda Department of the meeting and the the fourth Plenary Session of the 15th CPC Central Committee permanent mission spirit, closely around 11th Five-Year XX the goal of full implementation of Scientific Outlook on Development, emancipating the mind, seeking truth from facts, keep pace with the t

44、imes, close to reality, close to life, close to the young, persevere grasp orientation, grasping deepening, grasping construction innovation, further improve the groups propaganda and ideological work ability, unity To guide the majority of members of the youth to achieve the 11th Five-Year planning

45、 tasks, the overall construction of a well-off society, building a socialist harmonious society to make new contributions.One, adhere to the Three Represents important thought and Scientific Outlook on Development education to guide the youth, to further strengthen the ideological and political educ

46、ation of youth(a) armed with youth science theory. Unremittingly with Deng Xiaoping theory and the important thought of Three Represents armed members of youth education, to promote the study and implement to expand the depth and breadth. To study and implement the important thought of Three Represe

47、nts with the establishment and implementation of Scientific Outlook on Development combine with the implementation of the requirements of constructing socialist harmonious society with Scientific Outlook on Development, carry out education as an important part of the theory of armed youth in the new

48、 period, strengthen the establishment and implementation of Scientific Outlook on Development education, educate and guide the youth to fully understand the great significance of establishment and implementation of Scientific Outlook on Development, in-depth understanding of the Scientific Outlook o

49、n Development era back The king, the practice foundation, basic connotation, historical status, spirit and practice requirements, a profound understanding of Scientific Outlook on Development with Marxism Leninism, Mao Zedong thought, inheriting and developing relationship between Deng Xiaoping theo

50、ry and the important thought of Three Represents, to help young people establish and consciously practice Scientific Outlook on Development. Persist in learning, grasping the backbone, grasp the practice, grasp the opportunity. Catch club, effective way to grasp the network, with the group of cadres

51、, young students and young backbone fronts as the focus, to promote the work of the armed youth theory to develop in depth, to help the youth continue to firm ideals and beliefs, to build a powerful spiritual pillar. To carry out the study and implementation of the partys sixteen session of the five

52、 Eight plenary session of the two plenary session of the Central Committee and the party spirit, to the citys Youth League members thinking into the spirit of the meeting, to achieve the goal of national consciousness and XX economic and social development in 11th Five-Year period. Contribute to hel

53、p and guide the youth to a profound understanding of the significance and main task of building a socialist harmonious society, actively join the construction of socialist harmonious society.(two) to strengthen the ideological and moral construction of teenagers. Thoroughly implement the central spi

54、rit of the document No. 8, No. 16 and the program for Improving Civic Morality to minors and students as focus groups, to strengthen and improve the ideological and moral construction of minors and the ideological and political education of college students. Make full use of the spirit and the spiri

55、t of the Three Gorges migrants Hongyan XX unique the use of educational resources, school, into the team, the league, to join the party, adult occasions, extensive Hongyan spirit generation theme education activities. Use of holidays and leisure time, youth organizations three rural areas, four comm

56、unities, four and moral practice, guide the youth Youth to enhance national pride, self-esteem and self-confidence, to establish the trend of the times and adapt to the trend of thinking, value orientation and behavior.(three) innovative ways and means of ideological education. Grasp the new trend o

57、f the development of the times, the new hot new features and social ideological status of young people, to further explore the methods of ideological education using modern technology and communication mode of education make lively and vivid, fully embodies the close to reality, close to life, close

58、 to the young principle through the cultivation and selection. Hongyan demonstration group, good boy, Hongyan Hongyan Youth and other forms of more scientific use of advanced typical influence and promote youth, and strive to create advocating advanced, learning advanced, striving to advance a good

59、atmosphere.Two, in order to forge ahead with the motherland, and XX with the development as its theme, guide the youth to build a common ideological basis for the construction of a socialist harmonious society(a) grasp the theme of the purpose of the activity. The go ahead with the motherland in the

60、 youth, and XX with the development of theme educational activities. Vigorously promote patriotism as the core of the national spirit and reform and innovation as the core spirit of the times, the combination of youth with common ideals and beliefs, with great achievements in socialist modernization

61、 the motivation of youth, the youth to enhance self-confidence, sense of mission and responsibility to educate and guide the youth to personal pursuit into the common pursuit of all people, their personal struggle into the great practice of building socialism China characteristics, further firmly fo

62、llow the party China characteristics The confidence and determination of the socialist road, and build the common ideological foundation of the young people to build a socialist harmonious society.(two) rich theme activities. By carrying out the two generation dialogue , in my eyes, the charm of XX

63、situation and policy through activities such as lectures, report, seminars, theatrical performances, mass cultural activities, to help young people understand Chinas reform and opening up the extraordinary journey and brilliant achievements achieved fruitful results, to understand the citys economic

64、 and social development since the new XX, so that young people understand, love the new XX, and then to the construction of the new XX, a firm with the party on the road to socialism with China characteristics of faith; make full use of the 54, 61, National Day and the commemoration of the 85 annive

65、rsary of the founding of the red In the 70 anniversary of the victory of the long march and other major activities, the favorable opportunity of major events and major festivals, to carry out educational activities, promote the theme education activities continue to create momentum, the rise of high tide, popular. Further study, promotion of Scientific Outlook on Development, to carry out a wide range of sit