对衍生金融工具的确认、计量和披露一直是会计理论界和实务界的研究热点,一些会计准则制定机构(如IASC、FASB等)已经出台了相关的会计准则,而我国理论界对此问题的研究尚处于起步阶段。 一、我国现行会计模式通常不在表内确认经济合同 现行会计模式下,既没有理论依据也没有实务经验来确认或计量经济合同对企业财务报表的影响,至多对重要的合同或者由于市场变动对合同乃至对财务 The recognition, measurement and disclosure of derivative financial instruments have always been the research hotspot in the field of accounting theory and practice. Some accounting standards-setting institutions (such as IASC, FASB, etc.) have issued relevant accounting standards. However, Research is still in its infancy. First, China’s current accounting model is usually not recognized in the table under the current economic accounting mode of accounting, there is no theoretical basis or practical experience to confirm or measure the impact of economic contracts on corporate financial statements, at most important contracts or changes in the contract due to market changes Even on the financial