Based On The Commercial Banks’ Derivative Financial Instruments Accounting Issues

With the continuous development and improvement of China’s financial market, the product ofderivative financial instruments, financial innovation has been getting closer and closer to us, butdue to the integration of the global economy, China’s capital market is closely linked with the worldmarket, interest rates, exchange rates, fluctuations in stocks, bonds and other financial productsrelated to the rise and fall of many companies, and even the stability of a country’s economic order,derivative financial instruments, since that in the1990s the introduction of China, twists and turns,from the first test to fail in the test, the current the use of derivative financial instruments aregradually on the right track, but its risk and huge volatility or self-evident.China on derivative financial instruments is still at a relatively early stage, plus theimperfections in the capital market, as well as the domestic professionals lack of calculation andoperation of derivative financial instruments, derivative financial instruments of enterprises, thestate has brought a certain impact, the above problem in the previous paper more discussion, butthe perspective of this article differs with previous studies.As we all know, derivative financial instruments accounting standards can be said to bedeveloped more and more closely, but simply by the definition of derivative financial instrumentsused to disclose the reality is less than ideal, the commercial banks in the current financial reportingabout derivative financial instruments disclosure merely the basis of the issue of the conditions forrecognition of derivative financial instruments, the measurement of changes in profit or loss,investment users are actually more concerned about is whether the nature of its own hedgederivative financial instruments for enterprises, and through the hedge must income, commercialbanks hold derivative financial instruments to nothing more than the above two, if only to holdersof the number, and confirm how the mere disclosure, this paper argues that not enough, so thispaper by listed commercial bank is selected as the sample, by select financial ratios affect the returnon commercial banks, risk use SPSS16.0their empirical analysis, the proportion of indicatorsinvestors are more concerned about the financial indicators and derivative financial instrumentslinked to the main line, whether through model test value of different financial indicators weredescribed by this standard threshold, and, ultimately, we can see the disclosures in the financialreport, whether the derivative financial instruments for commercial banks to avoid the risk of increased revenue.Firstly Talking from the course of development of derivative financial instruments to do asystematic literature review of the historical context of derivative financial instruments imputation,which we can see the world is how to improve the derivative financial instruments accountingstandards, from above discourse is not difficult to conclude that the criteria for derivative financialinstruments due to the economic operation in the real market situation as well as investor demandfor certain transactions, was able to constantly improve the external economic environment createdderivative financial instruments should be how to market services this feature, the empiricalresearch is also began for the current derivative financial instruments in the proportion ofcommercial banks continue to expand, will gradually increase the impact and consequences ofevery move of derivative financial instruments of commercial banks, investment the risks andbenefits of derivative financial instruments will have a more urgent cognition, Annual Report of thecommercial banks obviously can not meet the reality of the market demand, the article is based onsuch a main line of derivative financial instruments existing some accounting issues some personalrecommendations for your reference.