试论财务会计应对衍生金融工具挑战的途径

Talking about How Can the Accounting Face the Challenge of Derivative Financial Instrument

衍生金融工具是战后新出现的一种新的投资手段,种类繁多,发展迅速,风险和报酬都极大,因而对会计处理提出了更高的要求。研究了衍生金融工具在会计定义、会计确认、会计计量和会计信息披露方面对传统会计理论的冲击,并综合目前的研究成果,提出了相应的对策。

The derivative financial instrument is a new way of investment which came into use after the second world war .There are many kinds of them,and all of them keep on changing fast,what you will get and what you may lose are both great. This article tries to clarify the impacts of the derivative financial instrument to the traditional accountant and what to do with them. This article presents it from definition ,verification, calculation and information statement of accountant ,and not only tabulates the theories from both in and out of China,but also tries to give out the auther＇s own solutions of the problems.