发展我国金融衍生工具会计的思考

A thought over developing accounting of financial derived tool in our country

金融衍生工具是现代经济发展的产物。金融衍生工具的不断发展创新给传统会计理论带来了冲击与挑战,因此我们应该借鉴国际会计准则组织的研究成果,并结合我国自身的实际状况,解决金融衍生工具的会计理论问题,推动会计理论的发展,进而建立自己的准则。

The development of the financial derived tool is a product of the modern economic development.Its unceaseing innovation brings an impact and challenge to the traditional accounting theory so while using the research achievement of international accounting code organization,our country ought to study unsolved problems and reasons,solve the accounting theory problems of the financial derived tool from the angle of the accounting theory and push the accounting theory forward in order to build code of itself.