试析衍生金融工具的会计管理

衍生金融工具的飞速发展引起会计界的高度重视,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。

Analysis on Accounting Management of Derived Financial Instruments

the rapid development of derived financial instruments causes great awareness of the world accounting field. The derived financial instruments accounting and its management become a new problem, and also it's one of the problems of the world accounting field. This article focuses on the severe defects of recent accounting theory of the derived financial instruments, and makes a breakthrough for the traditional accounting theory. The author points out the measures we have to take in order to give hints to the recent accounting practice activities.