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随着中国经济市场逐步完善与发展,中国的国际化进程也在不断加快。衍生金融工具也应运而生,并逐步发展。衍生金融工具的特有特点,使其本身具有规避风险、增加公司的投资选择、提升金融市场经营效率的积极作用,在一定程度上推动了经济市场的发展。金融行业在不断发展,衍生金融工具也如雨后春笋般出现,并呈现了品种丰富化、规模变大化的趋势。在这样的时代背景下,文章首先介绍衍生金融工具的基本概念,重点分析了衍生金融工具对传统财务会计的冲击,最后对衍生金融工具会计发展提出了一些建议。
With the gradual improvement and development of China’s economic market, the process of internationalization of China is also accelerating. Derivative financial instruments also came into being and gradually developed. The unique characteristics of derivative financial instruments have made itself an active role in avoiding risks, increasing the company’s investment choices and improving the efficiency of financial market operations, to a certain extent, promoting the development of the economic market. The continuous development of the financial sector, derivative financial instruments have also mushroomed, and showed a variety of species, the trend of large-scale. In this era, the article first introduces the basic concepts of derivative financial instruments, focusing on the analysis of the impact of derivative financial instruments on traditional financial accounting, and finally gives some suggestions on the accounting development of derivative financial instruments.