试论衍生金融工具及其对财务会计理论的影响

On Derivative Financial Instruments and their Influences on Traditional Financial Accounting Theory

衍生金融工具的产生和发展，给会计核算带来了诸多难题，冲击了传统财务会计模式。为了对衍生金融工具进行核算，解决会计核算难题，财务会计模式应在会计要素定义、会计确认、计量。

Advent and development of DFI bring financial accounting much difficulty,impact on traditional financial accounting mode.In order to solve such difficulty,finan cial accounting mode should be rebuilt at acounting factor definition、recogniti on、measurement、records and report etc.