20世纪的国际金融界发生了翻天覆地的变化,70年代以来国际金融市场上出现的各种金融衍生工具方兴未艾。目前,国际金融市场上的金融衍生工具已达1200余种,大量金融衍生工具的不断涌现已引起国际金融界及管理当局的高度重视,同时也对传统的会计理论和会计原则产生了巨大的冲击。 一、金融衍生工具对传统会计的挑战 In the 20th century, the international financial community has undergone tremendous changes. Since the 1970s, various financial derivatives have emerged in the international financial market in the ascendant. At present, there are more than 1,200 kinds of financial derivatives in international financial markets. The continuous emergence of a large number of financial derivatives has drawn great attention from the international financial authorities and regulatory authorities. At the same time, it has also had a huge impact on traditional accounting theories and accounting principles . First, the financial derivatives of traditional accounting challenges