对我国金融衍生工具会计准则发展的几点建议

目前随着经济发展,我国的金融衍生工具市场组建发展成熟。在这个过程中,对金融市场的管理监督愈发重要,金融衍生市场的会计准则是对金融衍生工具市场进行监督的最基础的制度。本文对我国金融衍生工具会计准则的发展提出一些建议,旨在规避在经济发展过程中出现的金融市场风险。

Now with the development of the economics the financial derivatives market are getting more and more mature. During this period, the management and supervision to the financial market are becoming more important. Accounting Standards of the markets is the most basic institution to the supervision of the market. This paper gives our some suggestion to the development of the Accounting Standards, aiming to avoid the financial risks that happen during the development of economics.