我国开展金融衍生工具公允价值计量刍议

【摘要】 伴随着中国经济的发展 ,越来越多的金融衍生工具应用到各种经济活动中。金融衍生工具蕴含的高风险性 ,需要我们了解、认识和正确处理 ,而金融衍生工具的会计问题自然也有待会计工作者去思考和探索。通过对金融衍生工具的会计计量的讨论 ,分析在中国现有国情条件下 ,应采取的计量模式更多还原

【Abstract】 With the economic development in China, more and more tools derived from finance are applied to economy activities. Finance-derived tools are of high risk, which needs understand and deal with correctly. As an accountant, we are supposed to think about and study accounting problems caused by finance-derived tools. According to discussing accounting and measurement of finance-derived tools, analyse measurement model we adopt which is based on the current situation in China.更多还原