| 衍生金融工具风险会计实时控制框架体系的设计 |
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| 引用本文： | 黄颖利.衍生金融工具风险会计实时控制框架体系的设计[J].森林工程,2005,21(5):63-64. |
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| 作者姓名： | 黄颖利 |
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| 作者单位： | 中国人民大学,北京,100879 |
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| 摘 要： | 本文提出了衍生金融工具风险会计实时控制的观点,将会计实时控制理论应用于衍生金融工具风险披露,从构建实时控制的IT环境、再造会计流程、会计实时控制方法、会计实时控制模式四个方面论述了衍生金融工具风险会计实时控制框架体系。
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| 关 键 词： | 衍生金融工具 会计实时控制 会计流程再造 |
| 文章编号： | 1001-005X（2005）05-0063-02 |
| 收稿时间： | 2005-01-05 |
| 修稿时间： | 2005年1月5日 |
Outline System of On-time Accounting Control for Derivative Financial Instruments |
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| Huang Yingli.Outline System of On-time Accounting Control for Derivative Financial Instruments[J].Forest Engineering,2005,21(5):63-64. |
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| Authors: | Huang Yingli |
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| Abstract: | The new concept of on-time accounting control for derivative financial instruments was presented, and the theory of on-time accounting control was applied in risk disclosure of derivative financial instruments. The outline system of financial derivatives on-time control was elaborated from four aspects in detail: building IT environment, accounting reengineering, the method and model of on-time accounting control. |
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| Keywords: | derivative financial instruments on-time accounting control accounting reengineering |
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