衍生金融工具对传统财务会计的影响

The Effect of Derivative Financial Tool on Traditional Accounting

随着金融业对外开放和金融市场的加速发育,金融衍生工具已通过各种途径涌人我国金融市场。因衍生金融工具引起的会计业务与日常会计业务相比具有其独特性,如仍按传统会计方法对其进行计量、确认,很难正确反映衍生金融工具业务,最终将导致企业会计信息失真。为此,必须对传统会计进行改革,以适应新形势、新业务的需要。

With the external open of finance and the accelerate breed of finacial market, the derivative financial tool has poured into our financial market through all sorts of ways. Compared with the traditional accountant, the derivative financial tool has its special feature. If we acknowledged and measured it with traditional methods,the derivative finanaicl tool can't be reflected correctly. This leads to the distortion of finance. Therefore, we should change the traditional accounting to meet the demands of the new situation and new profession.