应对金融衍生工具冲击的会计对策

随着金融市场的全球化。金融工具不断创新。对会计信息质量的相关性和可靠性产生重大影响。加强金融衍生工具的监管。真实披露会计信息。在新经济时代越发重要。与此同时。传统财务会计理论受到了巨大的冲击。在会计确认、计量、记录和报告方面都面临改革问题。我国会计也面临金融衍生工具的考验。需要在会计准则制订、会计理论创新和会计人员素质提高等方面采取新举措。

Accounting countermeasures to reply a shock to financial derived tool

With the globalization of the financial market and the constant innovation of the banking tool,it has brought a great influence over relativity and reliability of the accounting information quality.It is more and more important to tighten control of the financial derived tool and publish the accounting information truly.Meanwhile,the traditional theory of finance and accounting has been lashed tremendously.The accounting confirmation,calculation,record and report all are faced with many problems of reform.The accounting in our country is also confronted with the test of the financial derived tool.The new measures should be adopted in respect of make-up of accounting principles,innovation of the accounting theory and improvement of the accountant quality.