摘要
衍生金融工具的飞速发展引起世界会计界的高度重视 ,衍生金融工具会计及其管理成了会计领域的一个新课题 ,也是世界会计难题之一。本文重点探讨衍生金融工具所暴露的现行会计理论的严重缺陷 ,及其对传统会计理论的突破 ,指出我们应采取的对策 ,以期指导当前的会计实践活动。
The present paper,focusing on the grave defects of the current accounting theory exposed in the derivative financial instrument as well as its breakthrough in the traditional accounting theory,pointing out the countermeasures against them so that the current accounting activities can be guided.
