20世纪70年代以来,随着国际金融市场上衍生金融工具的产生及发展,一方面为投资者提供了风险管理的有效工具;另一方面,也因衍生金融工具使用不当而引发出灾难性事件,如20世纪80年代美国垃圾债券事件,90年代亚洲金融危机,以及美国长期资本管理公司事件。国际会计准则委员会(IASC)认为,导致金融危机的一个重要原因就是衍生金融工具相关信息披露不足,而信息披露不足的根本原因在于衍生金融工具对现行会计理论的冲击。一、衍生金融工具对现行会计理论产生的冲击1.对会计要素定义的冲击现行会计理论只对已经发生的交易活动或准交易活动进行确认,不对未来发生的财务活动进行反映。而衍生金融工具具有虚拟性,无论是金融资产还是金融负债,都来自于双方签订的合约。在合约签订时,交易双方除支付少量交易费外,并无实 Since the 1970s, with the emergence and development of derivative financial instruments in the international financial markets, investors have been provided with effective tools for risk management on the one hand. On the other hand, catastrophic events have also been caused by improper use of derivative financial instruments Such as the US junk bonds in the 1980s, the Asian financial crisis in the 1990s, and the events of the United States Long-Term Capital Management Corporation. According to the International Accounting Standards Board (IASC), one of the important reasons for the financial crisis is that the relevant information of derivative financial instruments is not disclosed enough. The fundamental reason for the lack of information disclosure is the impact of derivative financial instruments on the existing accounting theories. First, the impact of derivative financial instruments on the current accounting theory Impact on the definition of accounting elements The current accounting theory only confirms the transactions or quasi-transactions that have occurred, and does not reflect the future financial activities. Derivative financial instruments are virtual, both financial assets and financial liabilities, come from contracts signed by both parties. At the time of signing the contract, the parties to the transaction paid nothing and did not pay a small amount of transaction fees