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文章阐述了衍生金融工具的定义和特点,分析了衍生金融工具对传统会计理论的冲击,提出了应对衍生金融工具挑战的策略。
The article elaborates the definition and characteristics of derivative financial instruments, analyzes the impact of derivative financial instruments on traditional accounting theories and proposes strategies to deal with the challenges of derivative financial instruments.