The Research On Derivative Financial Instruments Risk And Related Accounting Issues

In recent years, with the rapid development of the financial sector, derivative financial instruments have been widely used. On the one hand, the application of derivative financial instruments among the countries accelerated the economic and financial trade; on the other hand, it has brought new financial risks. Although the emergence of derivative financial instruments is based on the purpose of avoiding risk, but, with its wide range of applications, as well as its own high-risk high-yield characteristics, resulting in a great deal of speculation in the emergence of the market and even society for a very a large potential risks. In order to play the role of investment instruments, and avoiding serious losses to the economy at the same time,to study the risk of derivatives is a very important problem. This paper studied from the risk of derivative financial instruments on the issue, mainly to study derivatives risks, combined with case-depth analysis of the risks of derivatives, and from an accounting point of view to analysis the risks of derivatives causes and countermeasures.This study is divided into 6 parts:The first part is introduction, outlined the background of the topic and put forward a simple line of text of the techniques, research methods and innovation;The second part uses the method of interpretation to introduction the basic theory of knowledge of derivative financial instruments, mainly from the theory of derivative financial instruments for the analysis of the content. Include: the emergence of derivative financial instruments and the development of the definition of derivative financial instruments, the characteristics of derivative financial instruments, derivative classification, which is the cognitive part of this article;The third part is main on the concept of risk, derivatives risk characteristics, classification, and analysis of the causes, combined with evidence of derivative financial instruments for the measurement of risk, combined with case-depth analysis of the risks of derivative problems;The fourth part discussed the risk of derivative financial instruments related to accounting issues. The main derivative financial instruments for accounting recognition, measurement, information disclosure and internal accounting control to derivative risks arising from financial instruments to conduct the study;The fifth part mainly studied the accounting response to the risk of derivative financial instruments. Use the induction from the accounting theory, the criteria for sound, as well as internal accounting controls, in building professional and ethical standards of employees to discuss how to use accounting response to avoid the risk of derivative financial instrumentsThe sixth part is the conclusion and prospect of the study. The main purpose of the contents is to summarize the article, and to identify weaknesses...