构建适合我国国情的衍生金融工具会计制度

Constructing the Derivation Finance Instrument Accounting System to Suit Our Country's National Condition

衍生金融工具的迅猛发展有利于投资者实现套期保值、转移风险,但同时也在更高层面上放大了金融风险。衍生金融工具的发展是一把双刃剑,如何最大程度地降低和防范风险的冲击显得至关重要。完善和重塑我国现有会计理论,尽早制定适合我国现实经济环境的衍生金融工具会计准则是应对风险的明智选择。

The rapid development of derivative financial instruments is conducive to realizing the hedge and transferring risks for investors, but simultaneously, it also enlarges the financial risk at a higher level. The development of derivative financial instruments is a double-edged sword, and how to reduce the risk to the minumum is of utmost importance. Consummating and remoulding our country＇s existing accounting theory and formulating derivative financial instrument accounting criterion to suit China＇s real economic environment as early as possible is a wise choice.