也谈期货交易与会计理论

Talking about the Time-bargain and the Accounting Theory

期货交易的不断发展一方面为投资者提供了更多的转移风险和获取利润的机会,另一方面它也给传统会计带来一些影响,主要体现在会计要素、会计确认标准、会计计量和会计报告等方面。鉴于此,提出了一些相应的应对措施。

The continuous development of the time-bargain not only provides mo re opportunities for the investors to transfer their risks and obtain the profit but also bring about some influences on the traditional accounting, which is ma inly embodied in aspects of the accounting factors, accounting affirmance standa rd, accounting computation, and accounting statement, etc., and puts forward som e corresponding measures based on these.