20世纪80年代以来,衍生金融工具的广泛应用既给国际金融市场带来了新的活力,也提出了严峻的挑战。同时,还在确认、计量和信息披露等方面引发了一系列的财务会计问题。研究从会计准则及学术界各家观点入手,对衍生金融工具的定义、确认、计量、披露方面进行了综述,最后提出对衍生金融工具认识的观点。 Since the 1980s, the widespread application of derivative financial instruments not only brings new vitality to international financial markets, but also poses serious challenges. At the same time, it also triggered a series of financial accounting problems in terms of recognition, measurement and information disclosure. The study begins with the accounting standards and various opinions of academia, and reviews the definition, verification, measurement and disclosure of derivative financial instruments. Finally, it puts forward the viewpoints on the understanding of derivative financial instruments.