衍生金融工具会计确认问题的探讨

二十世纪七十年代后,随着布雷顿森林体系瓦解、金融自由化等对世界经济的强烈冲击,国际金融市场上的风险开始急剧增加。为了规避和分散风险,衍生金融工具应运而生并得到了迅猛的发展。与此同时,也对传统会计理论提出了新的挑战。能否及时、准确地反映出衍生金融工具所蕴含的价值和风险更显得尤为重要。为此,许多会计组织都对传统会计理论进行了改革,以使会计信息更能符合决策者的要求。本文拟对衍生金融工具会计处理中的确认问题进行探讨。

A Discussion on the Recognizing in Derivative Financial Instruments

After the seventies of the 20th century, with the strong impacts on world economy from a series of major events, such as the disintegration of Brettons Woods System and financial liberalization, etc., the risk on the international financial market began to increase sharply. For the purpose of evading and scattering the risk, derivative financial instruments arose at the historic moment and have obtained rapid development. At the same time, they were challenging the traditional accounting theories. It seems particularly important among them that reflecting the value and risk of derivative financial instruments in time and accurately. In view of the situation, many accounting organizations are reforming traditional accounting theories, aiming at acquiring accounting information which can accord with the policy-maker's demand even more. The article plans to discuss the confirming in derivative financial instruments.