摘要
衍生金融工具作为金融市场一种保值和投机功能并存的交易工具 ,近年来在世界范围内发展十分迅速。作为衍生金融工具的确认和计量 ,传统的会计理论和会计方法受到了很大的挑战。为此 ,有必要完善衍生金融工具会计的基本理论和制度建设 ,改进现行的会计核算体制 。
Derivative financial instruments,as exchange instruments used for value grantee and speculation in financial market, have speedily developed worldwidely in resent years. So the traditional accounting theory and methods are being challenged severely in measuring and accounting. Thus, it's necessary to perfect the basic theory of derivative financial instruments accounting and system, improve the present accounting system and strengthen information disclosure.
基金
财政部"九五"科研规划课题
关键词
衍生金融工具会计
会计理论
会计基本假设
derivative financial instruments & accounting
accounting theory
accounting methods
