金融衍生工具风险的会计监控与披露

The Accounting Supervision and Disclose of the Financial Derivative Instrument Risks

近年不断创新的金融衍生工具为金融市场的参与者提供了筹集资本和转移风险的工具 ,而且还为其创造了在市场变化中获取利润的机会。但金融衍生工具的出现对现行财务会计模式产生了强大的冲击力 ,给会计核算带来了一些难题 ,因此 。

In recent years the new-born financial derivative instruments provide the financial market participants with the instruments of financing capitals and transfer risks. Moreover they also create the chance for the participants to make profit in the changing market.But the coming out of the financial derivative instruments bring strong wallop to the existing financial accounting model and bring some trouble to the accounting calculation.Therefore it has an important realistic meaning to research the method of accounting control and accounting disclose.