Stock Index Futures Accounting Information Disclosure Research

In this thesis,we apply the financial accounting theory and risk management theory to the research on stock index futures accounting information disclosure,on the basis of the previous research about stock index futures accounting. Based on the analysis of the stock index futures,we address that it is necessary to put stock index futures into practice in China. Since the traditional financial accounting theory is challenged and struck by stock index futures,we find the necessity of the research on stock index futures accounting information disclosure.The research starts with the stock index futures investment strategy,analyze speculation,arbitrage,hedge trade strategy,and expatiate accounting method,then the accounting information disclosure of the risk and income of these strategies. It considers fair value,risk measure information etc.,and combines them into the financial report system,predigest hedge accounting,and normalize margin account. It is helpful to improve the usefulness of financial report. By the analysis of Baring Bank through Nikkei 225 index futures trade,Hong Kong HSI futures trade and China imitated stock index futures,we gradually demonstrate that the usefulness and feasibility of the stock index futures accounting information disclosure. Finally,with the consideration of the reality and development trend of the stock index futures in China,we provide a series of policy suggestion for the setting of China accounting standard,...