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1、云南财经大学硕士学位论文衍生金融工具准则比较研究姓名：胡红艳申请学位级别：硕士专业：会计学（审计方向）指导教师：佘晓燕2011-04摘要II的发展方向；衍生金融工具会计准则的不足及其今后的修订趋势；衍生金融工具审计准则的不足，并从风险意识、特殊技术和知识、审计的关键环节等方面提出衍生金融工具审计准则修订应关注的内容。最后，文章根据金融危机中衍生金融工具暴露出来的相关问题，对我国今后衍生金融工具审计的发展提出了建议。从衍生金融工具的发展要求、会计准则的修订、审计准则的修订三个方面，提出我国衍生金融工具审计质量急需提高的必要性，并针对性
2、地提出完善我国衍生金融工具审计的方法或建议。关键词：金融危机；衍生金融工具；审计；准则AbstractIIIAbstractInthe1970s,DFIdevelopedintheparlousstateoffinancialrelations,whichisconsideredasavitaltooltoavoidrisks,withthebreakdownoftheBrettonWoodsSystem,thesuddenly-eruptedworldwideoilcrisis,andtheviolentlyfluctuatedi
3、nterestratesandexchangerate.Atthebeginningofthe21stcentury,thesubprimecrisisistriggeredbycredit-derivativesandvariousbondswhichareputforaloan.PresenceofDFIistorespondtocrisis,butitbringsthecrisis.TheauditingofDFIhasbecomeahottopicofallfieldsofsociety,whileglobalfinanci
4、alcrisiswastakingatollonmanycountriesabouttheuseofDFI.ThispapermaderesearchonauditingofDFI.Thispapercollectedalotoflatestrevisionofaccountingstandardsandauditingstandards,whichwasmadebyforeignanddomesticcountriesafterfinancialcrisis.Itmadeastudyonthedilutionofuseandacc
5、ountingstandardsbyusingcomparativeanalyticapproachsothatthesystemofauditingstandardsofourcountrywouldbecompleted,andtheauditingabilityofDFIwouldbestrengthened.AndsoitwouldnotprovideawellsupervisionforthedevelopmentofDFI,butitwouldpromotethehealthydevelopmentoffinancial
6、market.Firstly,thispaperdescribedthestudyingpresentofDFIbetweenforeignanddomesticcountries,andanalyzedtheoldstudyingresults,currentresearchdirectionandtheshortinthestudyingfield.ForeignresearchdatashowedthattheFASBisresponsibleforestablishingtheaccountingstandardsofder
7、ivativefinancialinstruments.Therefore,thestudyingofexpertsandscholarsabroadwouldfocusontheproblemsexistinginthepracticeofderivativefinancialinstrumentsandpracticaloperation.Atpresent,China'sresearchofderivativefinancialinstrumentsgraduallyinvolvedexternalenvironmentofd
8、erivativefinancialinstruments,thatwasthesystemofsupervisionandauditingmethodsofresearch.Theresearchonriskcontrolandau
