论文部分内容阅读
因衍生金融工具高风险、突发性、复杂性的特点,操作衍生金融工具交易失败的案例数不胜数,使得专家、学者和广大投资者不得不重新审视衍生金融工具利与弊。可以说,会计财务报告未能充分披露衍生金融工具的风险是损失发生的一个重要原因。如何披露衍生金融工具已经成为关注的重点。本文就目前在衍生金融工具会计信息披露方面存在的问题进行阐述,并提出相应的措施,借以提高衍生金融工具会计信息质量。
Due to the high risk, suddenness and complexity of derivative financial instruments, there are numerous cases of failure to operate derivative financial instruments. Experts, scholars and investors have to reexamine the pros and cons of derivative financial instruments. It can be said that the accounting financial report failed to fully disclose the risk of derivative financial instruments loss is an important reason. How to disclose derivative financial instruments has become the focus of attention. This article elaborates the existing problems in accounting information disclosure of derivative financial instruments and puts forward corresponding measures to improve the quality of accounting information of derivative financial instruments.