金融工具的会计问题是当今世界各国的热门课题，尤其是在亚洲金融危机以后。在一次国际研讨会上，一位日本专家说，如果日本在十年以前就解决好了金融工具的会计问题，席卷日本的那场金融危机也许是可以避免的。金融工具是用于交换、结算、投资、融资的各种货币性手段。基本金 The accounting problem of financial instruments is a hot topic in all countries of the world today, especially after the Asian financial crisis. At an international seminar, a Japanese expert said that if Japan solved the accounting problems of financial instruments 10 years ago, the financial crisis sweeping Japan may be avoided. Financial instruments are all kinds of monetary means used for exchange, settlement, investment and financing. Basic gold