当前随着全球金融市场的不断发展,各种金融衍生品不断出现,金融市场上各类衍生品的交易活动日趋频繁,为了促使金融衍生品交易的有效进行,笔者认为应该严格按照企业会计制度来展开各项交易。金融衍生品交易的产生给企业的会计制度带来极大的挑战,同时也带来众多问题。基于此,笔者就金融衍生品交易对企业会计制度的挑战与问题展开探讨,并提出节点解决的措施,以促进我国金融衍生品交易的顺利开展。 At present, with the continuous development of global financial markets, a variety of financial derivatives continue to appear, the trading activities of various derivatives in the financial market are becoming more and more frequent. In order to promote the effective conduct of financial derivatives transactions, I believe that enterprises should strictly follow the accounting system Expand the transaction. The emergence of financial derivative transactions brings great challenges to the accounting system of enterprises and brings about many problems at the same time. Based on this, the author discusses the challenges and problems of the financial accounting for the corporate accounting system, and puts forward measures to solve the problems in order to promote the smooth development of China’s financial derivatives.