我国金融市场迅速发展,各种衍生金融工具不断涌现,这些衍生金融工具对各类企业乃至整个经济市场都产生了巨大影响。然而,由于其自身的特殊性,衍生金融工具也带给我们许多会计处理上的难题。本文主要对衍生金融工具确认和计量方面的问题进行了分析探讨,并提出了改进的建议。 With the rapid development of China’s financial market and the continuous emergence of various derivative financial instruments, these derivative financial instruments have had a tremendous impact on all kinds of enterprises and even the entire economic market. However, because of its own particularity, derivative financial instruments also bring us many accounting problems. This article mainly analyzes and discusses the problems of confirmation and measurement of derivative financial instruments, and puts forward some suggestions for improvement.