20世纪七八十年代以来,布雷顿体系(固定汇率体系)瓦解,取而代之的是浮动汇率制度。许多国家放宽了对汇率的金融管制,金融市场陷入了由市场供求决定的波动局面,因而金融创新应运而生,且层出不穷。如何在会计中确认、计量、记录与报告这些经济活动,是传统会计面临的极大挑战。这 Since the seventies and eighties of the 20th century, the Bretton Woods system (the fixed exchange rate system) collapsed and replaced by a floating exchange rate system. In many countries, the financial controls on exchange rates have been relaxed and the financial markets have been caught in the volatility that is determined by market supply and demand. As a result, financial innovations have emerged and emerged one after another. How to confirm, measure, record and report these economic activities in accounting is a great challenge to traditional accounting. This