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70年代末,80年代初,随着席卷全球的金融自由化浪潮,衍生金融工具得到迅速发展和大规模运用。进入九十年代以来,国际间的衍生金融工具的交易量以惊人的速度增长,它已成为国际金融市场的一支重要力量。衍生金融工具的迅猛发展已引起各国金融机构和监管当局的广泛关注。由于会计准则、制度与金融监管机制密切相关,因而,传统会计模式也受到了衍生金融工具交易的挑战。随着我国即将加入 WTO,金融领域的开放和国际化的速度将会加快,衍生金融工具在我国也必将扮演一个重要角色,我们对此应作积极深入的思考。
In the late 1970s and early 1980s, with the wave of financial liberalization sweeping the globe, the derivative financial instruments were rapidly developed and used on a large scale. Since the 1990s, the trading volume of international derivative financial instruments has increased at an alarming rate. It has become an important force in international financial markets. The rapid development of derivative financial instruments has drawn the widespread attention of financial institutions and regulatory authorities in various countries. Because accounting standards and systems are closely related to financial regulatory mechanisms, the traditional accounting model is also challenged by the trading of derivative financial instruments. With China’s imminent accession to the WTO, the pace of opening up and internationalization of the financial sector will be accelerated. Derivative financial instruments will also play an important role in our country. We should make a deep and positive reflection on this.