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金融衍生工具是在传统金融工具基础上,结合先进的电子、通讯技术发展而来的。金融衍生工具既是提高金融投资整体收益的重要手段,同时也是满足金融发展需要的重要措施。金融衍生工具的出现,给企业财务会计带来了现实的影响,企业只有认真分析金融衍生工具的特点,并积极做好财务会计创新工作,才能保证金融衍生工具的正面作用得到全面发挥,进而满足企业发展需要,为企业的财务会计工作提供有力支持。因此,本文以工大集团为例,深入探讨金融衍生工具下的财务会计创新。
Financial derivatives are based on traditional financial instruments, combined with advanced electronic and communications technology. Financial derivatives are not only an important measure to improve the overall return on financial investment, but also an important measure to meet the needs of financial development. The emergence of financial derivatives has had a real impact on corporate finance and accounting. Only by carefully analyzing the characteristics of financial derivatives and actively making innovations in financial accounting can enterprises ensure the full play of the positive role of financial derivatives in order to meet their needs The needs of business development, financial accounting for the enterprise to provide strong support. Therefore, this article takes the group of industry and commerce as an example to deeply discuss the financial accounting innovation under the financial derivatives.