互换作为一种新型的金融衍生工具,自上世纪八十年代以来,在风险管理中得到广泛的应用。互换所产生的价值具有十分重要的意义,而这种价值在会计中应选用何种方法加以计量,成为会计界与金融界特别关注的问题。本文针对两种涵义提出两种计量方法,并分别对其特点进行分析,从中选出一种更加合理的方法,为互换价值的会计计量提供借鉴。 As a new type of financial derivatives, swap has been widely used in risk management since the 1980s. Exchange value generated by the value of great significance, and this value should be selected in the accounting method of measurement, accounting and the financial sector has become a special issue of concern. This article proposes two measurement methods for the two meanings, and separately analyzes their characteristics, choosing a more reasonable method to provide reference for the accounting measurement of exchange value.