金融自由化的浪潮蔓延全球,衍生金融工具得到大规模运用和快速发展,它正成为金融市场中的不可忽视而有着巨大影响的力量。通常按照国际相关准则,衍生金融工具应该采用公允价值计量,但在次贷危机中部分发达国家以暂停使用公允价值计量属性。文章对衍生金融工具带来的会计计量问题进行了探索与思考。 The wave of financial liberalization has spread all over the world and the large-scale use and rapid development of derivative financial instruments have become a force that can not be ignored and has a huge impact in financial markets. Generally speaking, the derivative financial instruments should be measured at fair value according to the relevant international standards. However, in the subprime mortgage crisis, some developed countries have suspended the use of fair value measurement. The paper explores and thinks about the accounting measurement brought by derivative financial instruments.