文章根据国际会计准则和我国会计准则中对于衍生金融工具会计确认的相关规定做出了细致的分析、归纳,对企业衍生金融工具会计确认提出了一些建议。 Based on the international accounting standards and the accounting standards of our country, the article makes a detailed analysis of the relevant provisions of the financial instruments for derivative financial instruments and concludes with some suggestions on the accounting confirmation of the financial derivatives of the enterprises.