1、 衍生金融工具的会计监管及路径选择衍生金融工具的会计监管及路径选择 共 2 页 第 1 页 装 订 线 摘摘 要要 衍生金融工具是20世纪70年代以来在传统金融工具的基础上派生出来的高科技 产品。经过短短三十年的发展，它得到广泛的运用，并成为国际金融领域的主要投资 工具之一。自从其出现，就是一把双刃剑，既可以为投资者保值、获利、规避风险， 同时也使投资者处于极大的风险之中。因此如何防范衍生金融工具带来的金融风险， 加强对衍生工具的管理已经受到越来越多的关注。文章针对衍生金融工具的发展趋 向，分析了衍生金融工具交易所产生的各种风险及其成因，探讨了衍生金融工具的会 计监管。 本文分为四个部分： 第
2、一部分为绪论，文章概括的介绍了选题意义与目的、国内外相关文献、以及研 究内容。 第二部分概括介绍了衍生金融工具及其会计监管的基本概念。 第三部分讨论了衍生金融工具会计监管现状、问题及成因。 第四部分主要是对衍生金融工具会计监管的路径选择的研究。 关键词：衍生金融工具；会计监管；风险；路径选择 衍生金融工具的会计监管及路径选择衍生金融工具的会计监管及路径选择 共 2 页 第 2 页 装 订 线 Abstract Derivative Financial Instrument is one of the high-technology products which derivate from tr
3、aditional financial instruments in 1970sIt has been widely used in the past three decades，and has become one of the primary investing instruments in the international financial market From the beginning， it has been a two-edged weapon which on one hand help the investors preserve values， gain profit
4、s and safeguard against risks， and on the other hand make the investor exposed to great risks. Therefore, how to prevent financial derivatives, strengthen the financial risks brought to derivatives management has drawn more and more attention. According to the development trend of financial derivati
5、ves, analyzes the financial derivatives exchange produce all kinds of risk and its causes, discusses the derivatives accounting supervision. This paper is divided into four parts: The first part is the introduction, this paper introduces the topic significance and purpose briefly, the domestic and f
6、oreign relevant literature, and research content. The second part of this paper briefly introduces the financial derivatives and the basic concept of accounting supervision. The third part discusses accounting supervision derivatives situation, problems and causes. The fourth part mainly researches the financial derivatives path choice of accounti
