衍生是演变而产生的意思,即意味着其是一种新的事物。新事物的产生就会带来新的机遇与挑战。在本文中主要通过衍生金融工具的概述进行简单介绍,然后结合会计计量等基础工作的会计处理内容,对衍生金融工具给会计业务带来的风险进行研究,从而简列出衍生金融工具对会计业务带来的风险的防范措施。 Derivation is the evolution of the meaning, that means it is a new thing. The emergence of new things will bring new opportunities and challenges. In this paper, we mainly introduce the overview of derivative financial instruments, and then combine the accounting treatment of accounting and other basic work to study the risks brought by derivative financial instruments to the accounting business, so that the derivative financial instruments to accounting business The risk of prevention measures.