计量在整个会计理论和方法中占有重要地位,因为会计信息是一种量化信息,所有会计要素都要经过计量才能在会计中得到反映。现代财务会计主要采用决策有用计量观,它要求会计计量必须尽可能客观、公允地反映被计量对象的价值,以提供决策有用的信息。就衍生金融工具而言,由于其价值总是随着金融市场的行情波动而不断变化,因此,相对于历史成本,公允价值计量似乎更符合衍生金融工具的本质。 Measurement occupies an important position in the whole accounting theory and method, because accounting information is a kind of quantitative information, and all accounting elements are measured to be reflected in accounting. Modern financial accounting mainly uses decision-making useful measurement concept, which requires accounting measurement must be as objective as possible and fair to reflect the value of the object being measured to provide useful information for decision-making. In the case of derivative financial instruments, fair value measurement appears to be more in line with the historical cost than the derivative nature of financial instruments, as its value is always changing as the market conditions of financial markets fluctuate.