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上个世纪70年代,金融衍生工具应运而生,并且在短短的几十年之内席卷全球,成为全球金融行业的新宠儿。由于金融衍生工具的出现,人们分散风险和金融投资有了新的途径,但金融衍生工具的出现也给金融监管和会计处理带来了新的问题。本文讨论了金融衍生工具的创新与广泛运用给传统的会计处理所带来的一系列新的难题,并且介绍了我国在应对这一冲击与挑战时在企业新会计准则方面所做出的一些尝试与改进。
In the 1970s, financial derivatives came into being, sweeping the globe in just a few decades and becoming the new darling of the global financial industry. With the advent of financial derivatives, people have taken a new approach to risk diversification and financial investment. However, the emergence of financial derivatives has also brought new problems to financial regulation and accounting. This article discusses a series of new problems brought by the innovation and extensive use of financial derivatives to the traditional accounting treatment and introduces some attempts made in our country’s new accounting standards in response to this challenge and challenge With improvement.