臺灣博碩士論文加值系統

隨著金融自由化和創新的發展，避險活動伴隨金融市場上衍生金融工具的產生和企業對避險活動的日益需求而出現。IASB和FASB分別出臺了IAS 39和FAS 133準則來規範企業避險業務的會計處理。然而，IAS39在被各國應用于避險會計的過程中，逐漸暴露出一些問題，特別是2008年金融危機爆發之後，避險會計的實用性以及實施後對企業業績波動的影響效果都受到了更大的關注。現行國際會計準則IAS 39因此迎來了一輪大規模的改革。
在中國與國際會計準則趨同的大前提下，研究避險會計國際改革相關問題及對會計理論與實務的影響，對於發展中國避險會計具有重要意義。基於此，本文擬通過規範研究的方法，對於最新一輪國際避險會計準則改革動態及其影響進行跟蹤研究。本文通過對比IFR9與IAS39內容的異同，得出原有避險會計存在的問題以及新的避險會計準則的先進性，然後在結合實務界的實際操作提出對新的避險會計準則一些值得改進完善之處，增強避險會計準則適用性;最後結合中國的實際情況，對即將採用IFRS9提出建議措施。
在IASB全面修訂IFRS9的背景下，中國有必要積極參與其中，筆者認為，IFRS9一般避險會計的修訂預期會對中國相關準則修訂、衍生金融工具市場、會計人員的素質要求、企業風險管理和資訊披露提出新的要求和挑戰。因此，如何從國際會計準則的修訂中吸取與中國經濟環境相匹配的準則修訂經驗，對中國避險會計理論和實務的發展與完善十分重要。

As the progress of financial liberalization and innovation, hedge activities come to boom with the appearance of derivative financial instruments in the financial market and enterprises'' increasing demand of them. As a result. IASB and FASB issued IAS 39 and FAS 133 respectively to regulate the accounting treatments of enterprises'' hedge activities. However, some problems start to appear during application of the hedge accounting. Especially after the financial crisis in 2008. Risks in the financial market arouse people''s more attention. People start to attach more importance to the practicability of hedge accounting and its influence on the corporate performance''s vibration after application. Therefore, a large-scale reform of the active international standard IAS 39 starts to come out.
As well as the international hedge accounting standards, there are also some problems in CAS 24. For example, the accounting recognition''s criterion of hedge relationships is too harsh and rules-based and the standards application is too complicated. All these problems may impede the development of hedge activities and the hedge accounting standards'' utilization in china to some extent. And also, they influent the effects that enterprises manage risks with hedge tools. The drawbacks lead to the necessity of reform. In the context that CAS is converging with IAS, it is important that we study the international hedge accounting standards'' reform and its impact on accounting theory and practice.
Therefore, this essay tends to study the latest news of IASB''s reform of hedge accounting standards and its effects throughout years with standard research. This essay will summarize the same and the difference between IFRS9 and IAS39, comment on the problems that the active hedge accounting standards have, and conclude that the key point of this reform is to simplify the hedge accounting standards treatment and to enhance the applicability. It finds out the problems that the active hedge accounting standards brings during its application in the practice by studying the cases using hedge accounting standards.
The development of theory related with hedging is in the frontier by western countries which actively promote the development of hedging theory and revision of hedging standards. In the context of the IASB overhaul IFRS9, it is necessary to actively participate in it. I think that the Amendments of IFRS9 is expected to have impact on relative standard revision, derivatives market, the quality of accountant, risk management and information disclosures of enterprises. So, learning from the experience of revision standards to match our economy environment, which is important to the development and improvement of hedging accounting theory and practice.

口試委員會審定書 #
誌謝 i
中文摘要 ii
ABSTRACT iii
CONTENTS v
LIST OF TABLES viii
Chapter 1 緒論 1
Chapter 2 文獻回顧 5
2.1 國外研究文獻回顧 5
2.1.1 FASB和IASB避險會計相關準則的演進歷程 5
2.1.2 避險理論相關研究 6
2.1.3 避險產生效果研究 7
2.1.4 衍生金融工具避險和應於管理關係的研究 8
2.2 中國研究文獻回顧 8
2.2.1 中國避險會計相關準則發展歷程 8
2.2.2 介紹衍生金融工具的相關研究 9
2.2.3 避險動機的研究 9
2.2.4 與國外避險會計準則比較的相關研究 9
2.2.5 避險產生效果研究 10
2.3 文獻評述 11
Chapter 3 避險會計研究基礎 12
3.1 衍生金融工具 12
3.1.1 衍生金融工具概念界定 12
3.1.2 衍生金融工具種類 13
3.2 避險和避險會計 13
3.2.1 避險概念界定 13
3.2.2 避險會計相關概念 14
Chapter 4 IFRS9與IAS39避險會計內容比較評述 17
4.1 拓寬避險工具的範圍 17
4.1.1 準則修訂的內容和成因 17
4.1.2 對IFRS9改進內容予以評述 19
4.2 拓寬被避險項目範圍 20
4.2.1 準則修訂的內容和成因 20
4.2.2 對IFRS9改進內容予以評述 21
4.3 修訂避險有效性評價要求和方法 21
4.3.1 準則修訂的內容和成因 22
4.3.2 對IFRS9改進內容予以評述 23
4.4 新增避險關係的重新平衡要求 24
4.4.1 準則修訂的內容和成因 24
4.4.2 對IFRS9改進內容予以評述 25
4.5 改進避險會計處理 25
4.5.1 準則修訂的內容和成因 25
4.5.2 對IFRS9改進內容予以評述 26
4.6 IAS39與IFRS9主要差異內容對比 27
Chapter 5 IFRS9需要改進完善之處 29
5.1 關於權益避險的問題 29
5.1.1 認股權的避險問題 29
5.1.2 可轉換公司債的避險問題 30
5.2 關於股票與所發行認購權證之避險問題 30
5.3 關於彙總暴險之問題 31
5.4 關於信用違約互換之避險問題 32
5.5 關於重新平衡之避險問題 33
Chapter 6 筆仙會計準則修訂預期對中國的影響及應用建議 38
6.1 避險會計準則修訂預期對中國的影響 38
6.1.1 助推中國避險會計準則的發展 38
6.1.2 要求建立更完善的衍生金融工具市場 39
6.1.3 對會計人員的專業判斷提出更高要求 40
6.1.4 對企業風險管理提出更大挑戰 40
6.1.5 加重企業的自尋披露負擔 41
6.2 促進中國避險會計發展和應用的建議 41
6.2.1 企業外部層面 41
6.2.2 企業內部層面 44
REFERENCE 47

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