《企业会计准则》中金融工具命名的法律问题及应对策略

Legal Issues and Countermeasures for Naming Financial Instruments in the Accounting Standards for Business Enterprises

摘要: 金融工具作为一项重要可交易资产存在于会计科目当中，是会计核算的一项重点，在新《企业会计准则》中占有重要地位。《企业会计准则》是规范性法律文件，它要求企业正确规范的按照准则规定进行会计计量。本文从《企业会计准则》中规定的金融工具的命名相关问题出发，结合金融工具的起源，分类以及应用，对金融工具名称的翻译差异带来的法律问题进行深度探究，利用《企业会计准则》、《会计法》、《企业所得税法》等相关法律法规分析得出应对策略，以期减小会计核算人员在学习和核算金融工具过程中所遇到的障碍，促进金融工具核算及学习效率。

Abstract: Financial instruments, as an important tradable asset, exist in accounting subjects and are a key focus of accounting, occupying an important position in the new Enterprise Accounting Standards. The “Enterprise Accounting Standards” are normative legal documents that require enterprises to accurately and normatively conduct accounting measurements in accordance with the standards. This article starts from the naming related issues of financial instruments stipulated in the Enterprise Accounting Standards, and combines the origin, classification, and application of financial instruments to deeply explore the legal issues caused by the translation differences of financial instrument names. By utilizing relevant laws and regulations such as the Enterprise Accounting Standards, Accounting Law, and Enterprise Income Tax Law, the article analyzes and proposes corresponding strategies in order to reduce the obstacles encountered by accounting personnel in the process of learning and calculating financial instruments, and promote the efficiency of financial instrument accounting and learning.