美国金融危机的爆发,引发全球对金融创新业务重新审视,并对公允价值计量产生质疑。会计因素如何影响金融创新业务,对金融风险形成又可能产生哪些影响,同时应如何防范,本文主要阐述金融创新对传统会计的挑战,剖析会计因素对金融创新风险的影响,旨在探索防范金融风 The outbreak of the financial crisis in the United States triggered a global re-examination of the financial innovation business and questioned the measurement of fair value. How the accounting factors affect the financial innovation business may affect the formation of financial risks and how they should be prevented. This paper mainly expounds the challenges of financial innovation to traditional accounting, and analyzes the impact of accounting factors on the financial innovation risk, so as to explore ways to prevent financial risks