衍生金融工具的会计学思考

An Accounting Reflection on Financial Derivatives

衍生金融工具是金融创新的产物,随着市场经济的发展,金融市场的逐步国际化,衍生金融工具在我国也迅速发展起来。目前,尽管国内外的会计界,对衍生金融工具这一新的经济业务进行了许多有益的探讨,但至今仍未达成统一的认识。因此,思考衍生金融工具对会计理论、会计实务和会计监控的影响及相应的对策,有助于我国会计理论研究的发展。

With the development of market economy and the gradual internationalization of financial market, financial derivatives are, as a financial innovation, developing greatly in our country. But, up to now, our accounting circle has not reached an agreement on their operations although there are many discussions in the world. This article reflects on how financial derivatives influence the theory, practice and monitor of accounting, and put forward some appropriate measures.