几年来，一系列震惊世界金融体系的危机与风波接踵而至，每一次危机、风波似乎都与衍生金融工具挂钩，衍生金融工具一时间成为人们观注的焦点，带给了我们对衍生金融市场如何监管的深层次思索。本文就衍生金融工具风险监管与会计控制进行一些探讨。 　　一、关于衍生金融工具 In recent years, a series of crises and turmoil that shocked the world financial system followed. Every crisis and turmoil seems to be linked to derivative financial instruments. Derivative financial instruments have become the focus of people’s attention for a short time, which has given us an interest in derivative financial markets How to supervise the deep thinking. This article conducts some discussions on risk supervision and accounting control of derivative financial instruments. First, on the derivative financial instruments