随着全球经济的迅速发展和世界经济一体化进程的加快,远期和约、金融期货、金融期权、互换等新的衍生金融工具也得到了日新月异的发展,并且在国际金融市场发挥着越来越重要的作用。特别是2001年美国安然事件的爆发,其中因操纵衍生金融工具会计处理而带来的会计造假问题更引发了国际会计界对金融衍生工具会计问题的关注。 With the rapid development of the global economy and the acceleration of the world economic integration and the forward peace process, new derivative financial instruments such as financial futures, financial options and swaps have also been developed with each passing day, and have been playing a more and more important role in the international financial market The more important the role. Especially the security incident in the United States in 2001 broke out. Among them, accounting fraud caused by manipulating the accounting treatment of derivative financial instruments has caused the international accounting concern about accounting problems of financial derivatives.