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随着我国资本市场的不断发展,衍生金融工具也逐渐进入人们的生活。本文主要以衍生金融工具的公允价值计量为出发点,进而提出目前我国衍生金融工具存在的相关问题、原因分析及对策研究。
With the continuous development of China’s capital market, derivative financial instruments have gradually entered into people’s lives. This paper mainly takes the fair value measurement of derivative financial instruments as the starting point, and then puts forward the related problems, the reasons and the countermeasures of the present derivative financial instruments in our country.