金融工具会计计量问题研究摘要：金融工具会计计量问题是会计界的重大难题之一，也是热点之一，随着中国经济逐步与世界金融环境融为一体，对金融工具会计计量的要求也越来越高。未来的金融创新的速度会不断加快，众多企业通过传统的金融工具和新型金融工具获得资金，而金融工具的创新和发展也为经济注入了新的活力，促进各行各业的不断发展。在国际会计准则日趋完善和相同的情况下，中国也在努力研究和改进金融工具的改革创新问题，但由于一些原因导致我国的会计计量仍然落后于国际准则，在企业交易和资金筹备等各方面带来了影响。金融工具的价格是一个核心问题，金融工具性质复杂，如何计量成为关键，会计计量模式对金融工具会计产生极大的影响，因此有必要对我国金融工具会计的计量进行深入探讨，促进金融工具会计计量的发展。关键词：金融工具；会计计量；问题；改进措施Abstractthe problem of financial instruments accounting measurement is one of the major problems in the accounting profession, is one of the hot spots, with Chinese economy and the world financial environment, accounting measurement of financial instruments are increasingly high requirements in the future. The speed of financial innovation will continue to increase rapidly, many enterprises to obtain funds through traditional financial instruments and new financial instruments, and the innovation and development of financial instruments for the economy has injected new vitality, and promote the continuous development of all walks of life. In the international accounting standards is becoming more perfect and the same situation, reform and innovation issues Chinese also improved financial instruments in the research and efforts, but because of some reasons, I Accounting measurement country still lags behind international standards in all aspects of business transactions and funds impact. The price of the financial instrument is a core issue of how to measure the properties of complex financial instrumen...
