摘要
20世纪80年代以来，衍生金融工具作为国际金融市场上避险的工具被不断地创造出来，它具有不同于传统金融工具的特点。本文主要探讨在会计上确认衍生金融工具的必要性、它对传统会计理论体系产生的冲击及其目前存在的主要会计问题。
Since the 1980s, derived financial instruments, with their peculiar characteristics different from traditional ones, have been invented successively as tools to avoid risks in the international financial market. This paper examines the necessity of introducing derived financial instruments into accounting, the impact it has on traditional accounting theoretical system, and some major problems with accounting.
出处
《徐州工程学院学报》
2006年第8期19-22,共4页
Journal of Xuzhou Istitute of Technology
关键词
衍生金融工具
冲击
会计问题
derived financial instrument
impact
accounting
investigation
