浅谈金融衍生工具及其对传统会计的影响

On Derivative Financial Instruments and Its Influence on Traditional Accounting

20世纪70年代以来,金融衍生工具(Derivative Financial Instruments)在国际金融市场上兴起,这要求会计对与金融衍生工具有关的经济业务进行反映。探讨金融衍生工具的概念、特点及其发展状况,金融衍生工具在会计核算上的难点;重点从确认、计量、信息披露三个方面将金融衍生工具会计与传统会计进行比较;说明研究金融衍生工具会计对于目前中国会计的发展具有的现实意义。

Since 1970's, DFI (derivative financial instrument) has sprung up in world financial market, which requires accountants to get to understand economic business related to DFI. Probed into its concept, features and development and difficulties in accounting check; compared with traditional accounting emphatically in terms of confirmation, calculation and information reveal; explained its practical significance to the development of Chinese accounting.