The Research On China's Derivatives Accounting Supervision And Path Selection

Derivative produced in the world and the development of economic and financial integration of the world's financial liberalization,as well as international financial product innovation.With multinational companies and financial institutions on a variety of financial risks to avoid the urgent needs of derivative financial instruments should be used and health and has been developing rapidly.It has become a system in the entire financial market an indispensable component of the derivative transactions has become a measure of a mature financial market is mature signs.However,derivative financial instruments in the world to the sound of the bright areas of financial risk management with new challenges.Backward in the current financial regulatory derivatives rate of innovation,accounting and supervision lag behind the pace of development of financial supervision,which led to accounting supervision does not give full play to its role.This study is divided into five parts:Introduction to the first part,the general background on the topics and issues,domestic and international literature review,research methods and ideas;With the second part of the interpretation method on derivative basic theoretical knowledge,this is the cognitive part of this paper;The third part of the derivative accounting supervision for economics analysis,and game theory research methods used in a simple model of the agent banks of Bahrain derivatives collapse of the information asymmetry problem;Compared with the fourth part of the historical analysis of the IASB and the FASB criteria of derivative financial instruments and the development of the status quo.IAS accounting supervision is the core of enterprises is the use of derivatives to manage earnings "guidance", the combination of the Enron fraud case was analyzed;Part V,which is the last part of this paper,using inductive method of China's accounting of derivative financial instruments monitoring the status quo at home and abroad and concluded on the basis of research results,to the future of our country's financial market derivatives accounting regulatory path choice.As a rising national systems,"first" is China's financial derivatives market healthy,orderly operation of the guarantee.In the enterprise uses derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.At the same time,financial supervision departments of derivative financial instruments and financial market supervision in the process,through derivative accounting information related master the use of derivative financial instruments situation,but also the necessary safeguards to prevent risks.