从2007年新会计准则开始在上市公司全面实行以来的情况来看,现实中仍存在一些棘手的问题有待解决。其中的《套期保值》会计准则在上市企业进行套期保值业务的会计处理和信息披露的运用现状不容乐观。本文拟从衍生品市场的发展情况、套期会计准则入手,研究在衍生工具交易复杂化背景下我国衍生工具会计制度存在的现状,并提出存在的问题。 From the beginning of the new accounting standards in 2007, since the full implementation of listed companies, there are still some difficult problems to be solved in reality. One of the “hedging” accounting standards in the listed companies hedging business accounting information disclosure and the use of the status quo is not optimistic. This article will start from the development of derivatives market and hedge accounting standards to study the status quo of China’s derivative accounting system in the context of the complicated transaction of derivatives and put forward the existing problems.