随着我国资本市场的不断发展和完善,基本金融工具及其衍生金融工具不断涌现,对金融资产的确认与计量在企业会计中处于十分重要的地位。为了规范企业金融资产的核算,《企业会计准则第22号——金融工具确认和计量》将金融资产划分为四类,即以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定以公允价值 With the continuous development and improvement of China’s capital market, the basic financial instruments and their derivative financial instruments are constantly emerging. The recognition and measurement of financial assets are of great importance in corporate accounting. In order to standardize the accounting of corporate financial assets, Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments divides financial assets into four categories, that is, financial assets at fair value through profit or loss, including transactional Financial assets and designated at fair value