关于衍生金融工具会计的思考

我国现有的会计理论无法对衍生金融工具交易进行确认和计量,对衍生金融工具的会计实践也远远落后于国际会计理论的发展。加入WTO后金融市场的进一步开放,我国衍生金融工具交易将得到进一步发展。目前应以商品衍生工具和金融企业为突破口,逐步完善对衍生金融工具会计的规范。

Thinking on the Financial Derivatives Accounting

Our current accounting cannot confirm and estimate the dealings of financial derivatives, the related accounting practice has also fallen behind the development of international accounting theory. After the joining of WTO, more and more financial derivatives will be developed into use in China. We should complete the accounting standard beginning with the commercial derivatives and the financial enterprises.