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期货交易是现代市场经济高度发展的产物,也是市场经济形态成熟的标志。在我国,改革开放的进一步深入以及市场机制的逐步建立、完善,为我国期货交易的产生和发展创造了条件。目前,全国各地已有五十余家期货交易所和三百多家期货经纪公司相继成立,我国期货交易市场进入稳定、发展阶段,并向综合化、统一化和国际化方向发展。迅速发展的期货交易要求有完善的会计制度与之
Futures trading is the product of the modern market economy highly developed, but also the symbol of market economy matures. In our country, the further deepening of reform and opening up and the gradual establishment and improvement of the market mechanism have created the conditions for the emergence and development of China’s futures trading. At present, more than 50 futures exchanges and over 300 futures brokerage companies have been set up all over the country. China’s futures market has entered a stage of stability and development and has been developing towards integration, integration and internationalization. The rapid development of futures trading requires a sound accounting system with it