本文關(guān)鍵詞：衍生金融工具的會計處理及其會計風(fēng)險研究，，由筆耕文化傳播整理發(fā)布。

衍生金融工具的會計處理及其會計風(fēng)險研究 Accounting Treatment and Accounting Risk of Derivative Financial Instruments

    

 新浪微博

 騰訊微博

 豆瓣

 人人網(wǎng)

摘要：

作為一種新型的金融工具，衍生金融工具在20世紀(jì)70年代的時候在金融界得到廣泛應(yīng)用。衍生金融工具是對風(fēng)險進(jìn)行規(guī)避的有效手段，為金融市場的發(fā)展提供了很多便利。然而其也存在一定的風(fēng)險，需要在會計處理的時候進(jìn)行特殊對待。本文將對衍生金融工具的會計處理和會計風(fēng)險進(jìn)行探究，以更好的了解衍生金融工具。

Abstract： 

As a new type of financial instrument, derivative financial instruments has been widely used in financial sector of the 1970s. Derivative financial instruments are an effective means of risk aversion and offer a lot of convenience for the development of the financial market, however, they have certain risks, which need to be special treated at the time of accounting treatment. This article researches the accounting treatment and accounting risk of derivative financial instruments, in order to better understand the derivative financial instruments.

  本文關(guān)鍵詞：衍生金融工具的會計處理及其會計風(fēng)險研究，由筆耕文化傳播整理發(fā)布。