The last chapter introduces the practical handle the financial derivative instruments according to the financial policy of China.

Financial derivative instruments have been being controversial since they were derived from traditional financial instruments.

衍生金融工具自其诞生以来，就一直引起人们的争议。

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Hedges are classified as fair value hedges, cash flow hedges, and hedges of the net investment in a foreign operation, and the accounting is similar to the IAS39 requirements.

套期保值分为公允价值保值、现金结算保值、以及涉外净投资的套期保值，其会计方法与《国际会计准则》第（39）的要求相类似。

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Meanwhile, it will be a value for accounting and financial management officers in the companies to make a correct evaluation on calculation of hedge ratio and effectiveness of hedge in order to apply hedge accounting and hedge portfolio reasonably.

同时，对企业会计与财务管理人员正确掌握套期保值率的计算和套期保值有效性的评价方法，从而合理运用套期保值会计和套期保值投资策略也具有一定的借鉴价值。

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This paper puts forward the frame of hedging accounting in our country based on the situation of our country and foreign research, which is the comprehensive method that the deferred time should be confined strictly under historical-cost measurement pattern.

文章根据我国国情并借鉴国外现有的研究成果，提出了我国套期保值会计的构想，即在以历史成本为主的计量模式下，采用在递延时间上严格限定的综合性递延套期保值会计法。

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Finally, I suggest that thermal power enterprises should compile comprehensive income statement, establish hedge sector performance evaluation standards, and enhance the control of risks in futures hedging and management in the process of application of hedge accounting.

文章最后对火力发电企业运用套期保值会计提出了编制全面收益表、建立套期保值部门业绩评价标准、加强期货套期保值风险控制等几点建议。

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The basic logic of hedge accounting is to match, thus offset changes in the value of two opposite positions in a hedging relationship in time, thereby reducing profit volatility.

套期保值会计的基本逻辑是，通过使套期关系中两个反向的风险敞口的价值变化在时间上相互匹配而抵销，从而减少利润波动。

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For steel enterprise in China in the next amendment to the hedge accounting standards provide a reference.

为我国钢材企业在今后对套期保值会计准则的修订提供参考。

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It eventually concluded the adoption of the cash flow hedging accounting method for stock index future transactions.

明确股指期货套期保值会计处理应采取现金流量套期会计方法。

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Fair Value and Hedge Accounting

公允价值与套期保值会计

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Hedge accounting is not addressed.

套期保值会计处理未做规定。

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They believe that fair value accounting can solve the complex accounting problems resulting from hedge.

实行全面公允价值会计，能够解决复杂的套期保值会计问题。

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And it's also necessary for our country to implement the hedge accounting. Not only because it's a condition for enterprises to use derivatives to counterbalance possible loss, but also because our economy needs to engage in the global economy.

并认为在我国实施套期会计，既是企业利用衍生工具套期保值的需要，也是我国经济与国际接轨的需要。

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Then we analyzed the origin and development of the hedge accounting, and think that hedge accounting standard origins from derivative accounting standard, and is the supplement and special circumstance of the derivative accounting standard.

然后，本文对套期会计准则的起源与发展进行了分析，认为套期会计准则起源于衍生金融工具准则，是衍生金融工具准则的补充与特例。

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Pointed out that the following issues: hedge accounting standard is complicated and lead to practical applications of high cost. The choices of accounting methods change the basis of presentation of financial statements.

对套期会计准则规定复杂性导致实务应用成本高及会计处理方法的可选择性改变财务报表的列报基础，增加财务报表分析的难度等问题也作出较为深入的阐述。

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Then this article takes an example of disclosure of the financial forwards, financial options, financial futures, financial swaps and hedge accounting to illustrate the application of the derivative financial instruments.

其次本文通过上市银行远期、期权、期货、互换合约交易的信息披露和套期会计运用的信息披露提出完善我国衍生金融工具会计信息披露的实际应用。

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The second illuminates the basic theory related of hedge accounting, including the definition of hedge transactions, the reason of hedge accounting, and relative current standards of hedge accounting treatment.

第二章则是对套期会计所涉及基本理论的一个说明，其中包括套期定义及风险、套期会计的产生，以及我国现行准则对套期会计处理的相关规范。

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Secondly, the paper further researched on the issued existed in hedge accounting so as to improve and promote the hedge accounting in China.

接下来本文讨论了套期会计自身核算存在的一些问题，希望通过这些问题的探讨，能够进一步促进我国套期会计核算的发展与完善。

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After the global financial crisis in 2008, the revise of hedge accounting standard has become a hot spot.

2008年全球金融危机之后，套期会计准则的修订成为了会计界的热点问题。

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And other aspects of improving the accounting treatment of hedging.

等各方面提出完善我国套期会计处理方法的建议。

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Simplified method of hedge accounting treatment and improve the professionalism of accounting practitioners.

简化套期会计处理的方法，提高会计从业人员职业素养。

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