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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/103972


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    题名: 期貨契約之屏障功能及其會計處理之硏究
    作者: 楊雪絹
    贡献者: 鄭丁旺
    楊雪絹
    日期: 1985
    上传时间: 2016-11-14 16:02:16 (UTC+8)
    摘要: 論文提要
    本文主要在探討期貨契約（Futures Contracts）之屏障（Hedging）功能，及美國財務會計準則委員會（FASB）所發布之第八十號財務會計準則報告書（SFAS N0.80），有關期貨契約會計處理之規定。全文計分五章十八節，內容提要如下：
    第一章緒論。首先說明引發本研究之動機及所欲達成之目的；其次界定研究範圍，闡述研究方法和限制，並對論文架構做一概略陳述。
    第二章說明期貨交易之發展，並介紹期貨契約之特質及其價格習性，以為後兩章探討期貨契約之屏障功能及其會計處理之基礎。
    第三章闡述期貨契約之屏障功能的意義、性質及分類，並從理論層面及操作層面來探討期貨屏障，最後更舉實例說明其操作及結果。
    第四章研究 SFAS No.80 "期貨契約之會計處理"的有關規定。
    第五章結論與建議。
    第一章 緒論1
    第一節 研究動機及研究目的1
    第二節 研究範圍3
    第三節 研究方法及限制4
    第四節 論文結構4
    第二章 期貨契約之發展及其特質6
    第一節 期貨交易之發展6
    第二節 期貨契約及期貨市場之意義及特質10
    第三節 期貨契約之價格習性20
    第四節 結語25
    第三章 期貨契約之屏障性功能29
    第一節 期貨屏障之意義及特性29
    第二節 期貨屏障之分類34
    第三節 期貨屏障之風險38
    第四節 期貨契約之屏障理論39
    第五節 期貨屏障策略及其操作47
    第四章 期貨契約之會計處理59
    第一節 期貨契約之會計處理59
    第二節 期貨契約市價變動之一般處理準則及屏障基準64
    第三節 屏障期貨契約市價變動之會計處理72
    第五章 結論與建議83
    第一節 結論83
    第二節 建議87
    附錄 A：期貨契約會計處理有關準則之發布始末89
    附錄 B：本論文之重要名辭界定93
    參考書目97
    參考文獻: 一、中文書籍
    1.林彬，期貨交易之理論與實務，巨浪出版社。
    2.李宗賢，國際商品期貨交易操作，巨浪出版社。
    3.翁霓，商業銀行資產負債管理之研究，台北：政大會計研究所碩士論文，民國七十三年六月。
    二、中文期刊
    1.王清福，「從銀行訂定放款利率論利率自由化之實施成效」，一銀月刊第二十八卷第一期，民國七十二年一月。
    2.何京勝，「企業經營者對商品期貨市場之認識」，企管研究，台中：中興大學企管系印行，民國六十八年。
    3.李銀櫃，「倫敦國際金融期貨交易所簡介」，一銀月刊第二十八卷第七期，民國七十二年七月。
    4.林昌義，「期貨交易之性質及其運用」，農業經濟論文專集19，中國農村經濟學會印行。
    三、英文書籍
    1. Dominguez John R., Devaluation and Futures Markets (Massachusetts: D.C. Heath and Company, 1972).
    2. Financial Accounting Standard Board (FASB), Disclosure of Interest Rate Futures Contracts and Forward and Standby Contracts, Exposure Draft (Stamford, Conn: FASB, 1980).
    3.________ , Disclosure of Interest Rate Futures Contracts and Forward and Standby Contracts, Technical Bulletin No. 81-1 (Stamford, Conn: FASB, 1981)
    4.________ , Accounting for Futures Contracts, Exposure Draft (Stamford, Conn: FASB, 1983)
    5.________ , Accounting for Futures Contracts, Statement of Financial Accounting Standards No. 80 (Stamford, Conn: FASB, 1984)
    6. Goss B.A. and B.S. Yamey, The Economics of Futures Trading, (New York: John Wiley & Sons, 1976)
    7. Hendriksen Eldon S., Accounting Theory, 4th ed. (Richard D. Irwin, Inc., 台北：美亞出版社 , 1982)
    8. Teweles Richard J. & Charles V. Harlow, & Herbert L. Stone, The Commodity Futures Trading Guide (McGraw-Hill Book Company, 1969)
    9. Teweles Richard J. & Charles V. Harlow, & Herbert L. Stone, The Commodity Futures Game (McGraw-Hill Book Company, 1974)
    四、英文期刊
    1. Adams Kerry D., "Hedge Accounting for Anticipated Hedges of Short-Term Liabilities", Journal of Accounting, Auditing & Finance (Winter, 1984):151-163.
    2. Anderson Ronald W. and Jean-Pierre Danthine, "Cross Hedging", Journal of Political Economy, Vol. 89, No. 6 (1981), 1182-1196
    3. Arnold Tanya S., "How to Do Interest Rate Swaps", Harvard Business Review (Sep.-Oct., 1984), 96-101
    4. Black Fischer, "The pricing of Commodity Contracts", Journal of Financial Economics 3 (1976), 167-179
    5. Boner Thomas K., "Hedging Can Reduce Corporate Rate Imbalance", Financial Executive (Feb. 1983), 20-30
    6. Booth James R. & Richard L. Smith & Richard W. Stolz, "Use of Interest Rate Futures by Financial Institutions", Journal of Bank Research (Spring, 1984), 15-20
    7. Ederington Louis H., "The Hedging Performance of the New Futures Markets", The Journal of Finance, Vol. 34, No. 1 (March, 1979), 157-170
    8. Figlewski Stephen, "Hedging Performance and Basis Risk in Stock Index Futures", The Journal of Finance, Vol. 39, No. 3, (July, 1984), 657-669
    9. Fitzgerald M. Desmond, "Innovations in Financial Futures", The Banker (April, 1983), 95-103
    10.________ , "Financial Futures: Costs and Benefits, "The Banker (Oct. 1982), 41-51
    11. Houthakker Hendrik S., "The Extention of Futures Trading to the Financial Sector", Journal of Banking and Finance 6 (1982), 37-47
    12. Jacobs Rodney L., "Fixed-Rate Lending and Interest Rate Futures Hedging" , Journal of Bank Research (Autumn, 1983), 193-202
    13. Jacobs Rodney L. & Robert A. Jones, "The Treasury-Bill Futures Market", Journal of Political Vol. 88, No. 4 (1980) 699-721
    14. Jarrow Robert A. & George S. Oldfield, "Forward Contracts and Futures Contracts", Journal of Financial Economics 9 (1981), 373-382
    15. Johnson Jeland L., "The Theory of Hedging and Speculation in Commodity Futures", Review of Economic Studies, Vol.27, (.1959-60), 139-151
    16. Lower Robert C. and Scott W. Ryan, "Futures Trading by National Banks", Banking Law Journal, Vol. 98, No. 3 (March, 1981), 239-256
    17. Morgan George Emir, "Forward and Futures Pricing of Treasury Bills", Journal of Banking & Finance 5 (1981), 483-496
    18. O`brien James G. , "Interest Rate Futures-Commercial Bank", The Banking Law Journal (Vol. 98, No. 3, March, 1981), 257-263
    19. Piteo Thomas A., "Forward Contracts-Free Market Financial Tools", Journal of Accountancy (Aug., 1982), 72-82
    20. Powers mark J., "Does Futures Trading Reduce Price Fluctuations in Cash Markets", The American Economic Review (June, 1970) , 460-464
    21. Rohlwink Anthony, "How Asset and Liability Management Improves Performance", The Banker (March, 1984), 41-45
    22. Rose Sanford, "Banks Should Look to the Futures", Fortune (April, 1981), 185-192
    23. Speakes Jeffrey K., "Reduce Interest Risk Through a Synthetic Fixed-Rate Loan", Financial Executive (Dec., 1982) 50-53
    24. Stein Jerome L., "The Simutaneous Determination of Spot and Futures Prices", American Economic Review, Vol. 51 (1961) 1012-1025
    25. Stevenson Richard A. and Robert M. Bear, "Commodity Futures: Trends or Random Walk?", The Journal of Finance, Vol. 25, No. 1 (March 1970), 65-81
    26. Walgren Robert E., "Managing Interest Expense with Futures Contracts", Financial Executive (Dec. 1982), 46-48
    27. Walmsley Julian K., "Understanding Interest Rate Swaps", The Bankers Magazine (JulyAug., 1984), 44-47
    28. Working Holbrook, "Futures Trading and Hedging", American Economic Review, Vol. 63 (1953), 314-343
    關聯: 國立政治大學
    會計研究所
    碩士
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    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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