论文部分内容阅读
本文分析了衍生金融工具对企业传统财务会计理论的影响,阐述了衍生金融工具的含义及其特点,针对衍生金融工具对企业财务会计体系的影响问题进行深入研究,结合笔者本次研究,最终提出了建立健全企业财务会计规范体系,加强风险防范意识,提高从业人员的业务水平的策略。笔者希望通过本文的分析研究,实现衍生金融工具在企业经营活动中应用,促进企业健康发展的目标。
This paper analyzes the impact of derivative financial instruments on the traditional financial accounting theory of enterprises, elaborates the meaning and characteristics of derivative financial instruments, conducts an in-depth study on the impact of derivative financial instruments on corporate financial accounting system, and finally puts forward the author’s conclusions The strategy of establishing and perfecting the standard system of financial accounting of enterprises, strengthening the awareness of risk prevention and improving the professional level of employees has been established. Through the analysis and research of this paper, I hope to achieve the goal of using derivative financial instruments in the business activities and promoting the healthy development of enterprises.