| February 2006, the Ministry of Finance introduced 38 new corporate accounting specific criteria, of which one-third of derivatives involved with the accounting system and asked listed companies from January 1, 2007 begun to be implemented. However, China's financial derivatives market has not yet formed, financial markets in derivative loss of context, the Government led to the derivative accounting institution for the large number of mandatory supply system will undoubtedly highlight the "excess", leading to the supply institution because of financial derivatives market lack of social interest groups in derivatives accounting institution does not demand can not play a role in the supply institution in the "inefficient or ineffective" state, which not only lead to social friction between the interest groups and increase transaction costs and impact of derivative financial instruments Accounting authenticity and reliability of the information, thereby affecting the innovation of derivative financial instruments and derivatives to the normal development of financial markets and ultimately to economic resources can not be achieved Pareto optimal。In view of the future development of capital markets, derivatives and its prospects for the development of unique importance, how to really improve the derivative accounting institution of supply and demand mechanism, improve the derivative accounting institution efficiency of the supply and demand, has become improve the efficiency of resource allocation And enhancing the welfare of society as a whole important proposition on China's economic globalization, coordinated and sustainable development is particularly important theoretical and practical significance。Based on the new institutional economics of supply and demand system for the theoretical basis to the capital market to study the background of globalization,to derivative accounting institution to study the core mechanism of supply and demand, in accordance with the"comparative - supply and demand - Application of the situation– reform and development,"as the logic ideas,and try to exploratory research to China's derivatives accounting institution of supply and demand issues。There are V chapters,exception of Chapter I Introduction,the text is divided into four chapters,each chapter of the main content and views are as follows:Chapter II,Derivatives accounting institution outlined on the basis of supply and demand。Derivatives accounting of institutional supply and demand mechanism of the general theoretical framework。This chapter from the perspective of financial and accounting perspective on the meaning of derivative financial instruments were analyzed,carding a system,economic growth and institutional arrangements for the relationship between the new institutional economics from the perspective of a narrow accounting system and generalized accounting system,defining the topic of this article the institution is based on the broad basis of the content of the accounting institution,adopted at the same time learn from the new institutional economics of supply and demand on the system of assumptions,and try to build a derivatives accounting institution of supply and demand mechanism of assumptions and analysis framework。Chapter III,Domestic and foreign derivatives accounting institution of supply and demand mechanism。This chapter on foreign derivatives accounting institutional analysis of supply and demand mechanism。Analysis of specific foreign derivative accounting institutional background of supply and demand,supply and demand dynamics,supply and demand path to seek foreign derivative accounting institution of supply and demand changes in the characteristics and the path of trying to identify foreign derivative accounting institution of balanced supply and demand success Experience for reference and the law。At the same time use comparative analysis of the domestic derivatives accounting institutional mechanism of supply and demand factors affecting the system's analysis to the case playback mode of derivatives accounting institution of supply and demand incentives for research,through derivative accounting institution of supply and demand receipts costs analysis revealed at this stage of China's derivatives accounting institution forms the strategic choice of supply and demand。Chapter IV,Derivatives accounting institutional strategic supply situation after the investigation and deep analysis。This chapter of the main strategies for the supply of and demand for derivatives accounting institution,in the capital market on the interests of the community groups on the application of the institutional system to investigate,through surveys,interviews,the listed companies on-line data analysis and other empirical studies,the derivatives financial instruments accounting institution after the supply and demand situation for a statistical description of derivative accounting institution after the existence of strategic form of supply and demand of social problems,mainly for the derivatives accounting institutional mechanism of supply and demand imbalance , for derivatives accounting institution of supply and demand mechanism of the imbalance,use of the new institutional economics of the existing problems of profound analysis to identify the causes of the problem and root causes。Chapter V,Derivatives accounting institutional of supply and demand mechanism of the reform proposals。This chapter in the paper summarized the main conclusion of the study on the basis of the new era of China's construction of derivative financial market requirements,based on the perspective of sustainable development put forward in China should establish a harmonious balance of derivative financial instruments accounting institution of supply and demand mechanism to ensure that the derivative financial accounting。The relevance of the information and reliability in order to facilitate stakeholders useful to make the right choice in decision making,effectively improve the derivative accounting institutional efficiency of the supply and demand。...
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