The Study Of Related Accounting Issues Of Stock Index Futures In China

Since the1980s，financial instruments has been constant innovation，to a certainextent，is gradually changing the rules of the development of worldwide economicactivities. Financial products and derivatives play a role，both at the same time getrapid development of derivative financial instruments has become a core part oftoday’s international financial activities. In February1982，the United States openedKansas futures exchange value line index futures contract， let the stock index futures.Stock index futures is a financial innovation in the1980s wave in one of the mostimportant and one of the most successful financial deriva tives. Stock index futureshas become an important part of the international financial market system，occupy theimportant position in the global derivatives trading. In April2010，the csi300stockindex futures contract officially listed on the China fina ncial futures exchange. Stockindex futures contracts in China’s securities market in our country the emergence ofthe time is short，the resulting a series of accounting problems. Therefore，it isnecessary to deeply research the theory and practice of stock index futures.Of the derivative financial instruments accounting at home and abroad based onthe analysis of the current research status of the background， in order to improve theaccounting standards for stock index futures and practice as the goal， step by stepanalysis. The second chapter expounds the related theory of stock index futures aswell as the practical significance of developing stock index futures in China; Thethird chapter puts forward the stock index futures in our country currently faces manyaccounting problems; The fourth chapter on the accounting confirmation andmeasurement of the stock index futures research analysis，comparing domestic andforeign relevant rules regulations， illustrate the difficulty of solving the problem;The fifth chapter is in-depth analysis of stock index futures accounting report，liststhe general requirements of derivative financial instruments accounting reports，toanalyze the requirements of stock index futures accounting report and the deficiency of stock index futures accounting report in China. Finally，suggestions to consummatethe stock index futures accounting advice to resolve the problem.