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在经济模式不断更新的社会中,为了提升金融行业的经济收入,很多衍生的金融工具应运而生。这些衍生的金融工具具有明显的杠杆性、风险性,为金融会计处理工作带来风险。确保金融行业的稳定发展,降低金融工具的风险,需要以金融工具会计处理内容为根基,对其风险进行会计监控。基于此,本文将对衍生金融工具风险的会计监控进行探究。
In a society with constantly changing economic models, many derivative financial instruments emerge as the times require to raise the financial income of the financial industry. These derivative financial instruments have obvious leverage and risk and bring risks to the financial accounting treatment. To ensure the stable development of the financial industry and reduce the risk of financial instruments, the accounting treatment of the financial instruments needs to be based on the accounting treatment of the financial instruments. Based on this, this article will explore the accounting control of the risk of derivative financial instruments.