随着国际金融市场发展,各类衍生金融工具不断出现,并且对国际金融市场的影响也越来越大。期货、远期及期权等衍生工具在我国企业中也得到了较快发展,这些衍生金融工具不仅影响着我国的市场环境,还对原有会计理论及实务带来了冲击,使会计不断创新发展,文章拟就上述问题进行探讨。 With the development of the international financial market, various types of derivative financial instruments are constantly emerging and the impact on the international financial markets is also growing. Derivatives such as futures, forwards and options have also developed rapidly in Chinese enterprises. These derivative financial instruments not only affect the market environment in China, but also impact on the original accounting theory and practice, so as to make constant innovation and development The article intends to discuss the above issues.