随着我国经济与世界经济的日益融合，国内金融机构和企业将更多地介入国际衍生金融业务，国内金融市场上的衍生金融业务将不断推陈出新。然而，由于我国的会计规范没有与衍生金融工具迅速发展同步，使得我国企业对于衍生金融工具信息披露不规范。一、衍生金融工具在我国企业中 As China’s economy and the world economy become increasingly integrated, domestic financial institutions and enterprises will be more involved in the international financial derivatives business and the derivative financial businesses in domestic financial markets will continue to be innovated. However, due to the fact that our country’s accounting norms are not synchronized with the rapid development of derivative financial instruments, the information disclosure of derivative financial instruments by Chinese enterprises is not standardized. First, the derivative financial instruments in our business