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我国加入WTO以后金融业已经全面开放,金融衍生工具的使用也越来越广泛,这种广泛使用给我国的会计产生了极深的影响。金融衍生工具本身具有很多的优点,它促进了金融风险管理手段的创新,促进了金融业的发展,但是与此同时也伴随了很大的风险,这在很大程度上冲击了会计工作。本文阐述了当前金融衍生工具会计的发展现状,并提出了一些对策来降低金融衍生工具对会计造成的影响,希望能够促进我国金融衍生工具的不断完善和发展壮大。
After China’s accession to the WTO, the financial industry has been fully liberalized and the use of financial derivatives has become more and more widespread. This widespread use has had a profound impact on China’s accounting. Financial derivatives themselves have many advantages. They promote the innovation of financial risk management methods and promote the development of the financial industry, but at the same time they involve a lot of risks, which greatly impact the accounting work. This article expatiates on the current development status of financial derivatives accounting, and puts forward some countermeasures to reduce the financial derivatives’ impact on accounting, hoping to promote the continuous improvement and growth of our financial derivatives.