本文从金融市场的角度出发,对金融工具会计准则展开的全面的讨论。首先明确了会计准则的更新对于金融经济的主要影响;其次对目前金融工具会计准则实施过程中出现的问题做出了一定的总结和概括;最后,有针对性地对将来金融工具会计准则的贯彻实施提出了若干改进建议。 This article from the financial market point of view, the financial instruments accounting standards launched a comprehensive discussion. First of all, it clarifies the main impact of the update of accounting standards on the financial economy; secondly, it summarizes and summarizes the problems in the implementation of the current accounting standards; finally, it puts forward the targeted accounting standards for financial instruments in the future Implementation put forward a number of suggestions for improvement.