为真实反映金融工具对企业财务状况和经营成果的影响、充分揭示金融工具潜在的风险和真实价值、使会计信息更具有相关性和有用性,我国财政部于2006年颁布了四项金融工具会计准则。金融工具会计准则涉及了确认、计量、记录和报告的整个会计处理过程,对商业银行的财务报告带来重大影响。 In order to truly reflect the impact of financial instruments on the financial status and operating results of enterprises, and fully reveal the potential risks and true values ​​of financial instruments, the accounting information is more relevant and useful. In 2006, China’s Ministry of Finance issued four financial instruments accounting Guidelines. Accounting standards for financial instruments cover the entire accounting process of recognition, measurement, recording and reporting, which has a significant impact on the financial reporting of commercial banks.