| As the Derivative Financial Instrument has become the most vigorous area in the financial market, it has proposed the system new challenge for financial supervising and managing, the enterprise risk control as well as present accountant, and the development domain. In our country, the Derivative Financial Instrument tool calculation standard has already been bought into agenda officially. Enlarges along with our country capital market foreign opening dynamics, to formulates our country grows financial tool accountant the criterion, to standard accountant the market behavior, to dodges the market risk, guarantees national finance security and national economy health development, have already become our current urgent request. The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied. This article trims the existing writing based on the above present situation and on the foundation of widespread collected materials. The article divides into four parts: The first part summarized the definition of the Derivative Financial Instrument, the accounting definition, and multianalysis the characteristic of the extended financial tool from the accounting angle, elaborated the four types applicated of Derivative Financial Instrument tool in the our country main .In the second part it analyzed the risk and the characteristic of Derivative Financial Instrument tools, enumerated types of the risk possibly produced by the Derivative Financial Instrument tools. Detailedly, it elaborated the function of accounting in the management of the Derivative Financial Instrument tool risk , the influence that the extended financial tool risk has upon on the theory area and our country accountant works. The third part mainly aims at proposing the countermeasure of the corresponding accountant to the risk of the Derivative Financial Instrument tool, it's the main body of the article. It proposed four aspects of processing opinions, included the accountant confirm of the Derivative Financial Instrument tools, the risk management and the fair and just value measurement,... |
