随着中国经济进入新常态发展,产业整合、产业转型、产业升级成为众多中小型企业乃至大型企业的选择,大量衍生金融工具被开发,利用,规避风险甚至投机。我国金融市场的剧烈变化表明衍生金融工具的会计信息披露仍存在许多问题。本文将分析问题产生的原因,并提出改进衍生金融工具会计信息披露的建议。 As China’s economy enters a new normal, industrial integration, industrial restructuring and industrial upgrading have become the choices of many small and medium-sized enterprises as well as large enterprises. A large number of derivative financial instruments have been developed, utilized, avoided and even speculative. The dramatic changes in China’s financial markets show that there are still many problems in the disclosure of accounting information of derivative financial instruments. This article will analyze the causes of the problems and propose ways to improve the accounting information disclosure of derivative financial instruments.