金融互换是一种成功的场外交易金融创新工具,有规避利率风险和汇率风险、降低筹资成本、拓宽投资渠道、增加业务收入、完善价格发现机制和逃避外汇管制等作用。为给使用者提供质量高的会计信息,充分揭示互换风险,实现投资目的,达成“决策有用”目标,金融互换的会计研究至为重要。本文从会计确认、会计计量和会计信息揭露三个过程分别对金融互换中的货币互换和利率互换进行了分析。 Financial swap is a successful financial innovation tool for OTC trading. It has the functions of avoiding interest rate risk and exchange rate risk, reducing financing costs, widening investment channels, increasing business income, improving price discovery mechanism and avoiding foreign exchange control. In order to provide users with high-quality accounting information, fully reveal the risk of exchange, realize the goal of investment and reach the goal of “making useful decisions”, accounting research on financial swap is of utmost importance. This article analyzes the currency swaps and interest rate swaps in the financial swap respectively from the three processes of accounting verification, accounting measurement and disclosure of accounting information.