Accounting Management And Control Of Financial Derivative Instrument

The rise and development of financial derivative instrument, not only for the financial intermediary process and have a profound impact on the financial markets, but also have a strong impact of the traditional accounting theory and practice. This paper accounting of financial derivative instruments were systemic theoretical research on the theory of traditional accounting and financial innovation as a variety of backgrounds, from the financial derivative instrument accounting start with the concept of financial derivative instrument accounting confirmed that the accounting measurement and accounting reports conducted a comprehensive exposition, and have set up a relatively complete theory of derivatives accounting system, as well as with higher theoretical value, but also has important social practice. This article is divided five part to research accountant question of financial derivation instruments : The first part, the financial derivation instruments outline, mainly introduced the financial derivation instruments' definition, the content, the characteristic, risks; The second part, financial inventory accounting under theory structure's financial derivation instruments accountant the question research, this attempt the theory frame's angle studies financial derivation instruments accountant from financial inventory accounting, summarized the academic circle about the accounting theory definition, the accounting theory system's classification, the content and so on related knowledge, and introduced the academic circle about accountant the goal representative viewpoint, to grew financial instruments accountant the goal and modern accountant the goal uniform question has conducted the research;The third part, the theory question research of financial derivation instruments accountant confirmed , discusses the general theory which accountant confirmed that analysis financial derivation instruments accountant to accountant confirmed the theory the impact, proposed financial derivation instruments accountant confirms the theory to accountant the innovation and the development aspect; The fourth part, the measurement theory question research of financial derivation instruments accountant, discusses the general theory .the sound value measurement pattern characteristic and the merit accountant measures, financial derivation instruments accountant to traditional accountant the measurement theory impact and puts forward the improvement proposal; The fifth part, the financial derivation instruments accounting information disclosure question research, discusses the accounting information disclosure the general theory, derivation financial instruments accountant to the accounting information disclosure impact and to the accounting information disclosure theory innovation.