目前,我国理论界对推出股指期货的宏观环境条件和技术条件的分析研究比较重视,对股指期货市场具体投资者的分析研究却显得不够。如何及时确认和准确计量股指期货这一重要衍生金融工具,成为会计理论与实务界探讨的重要课题。本文就此谈谈以下看法。一、传统会计理论难以确认股指 At present, the theoretical circles in our country pay more attention to the analysis and research of the macro-environmental conditions and technical conditions for the introduction of stock index futures, but the analysis and research of specific investors in the stock index futures market is not enough. How to timely confirm and accurately measure the stock index futures, an important derivative financial instrument, has become an important topic in the discussion of accounting theory and practice. This article on the following views. First, the traditional accounting theory difficult to confirm the stock index