This chapter firstly discussed the recognition criteria and principal that the derivative financial instruments met , at the basis of it , think of their characters , research how to recognition , recognition again and the recognition their profit or loss 本章首先阐释了衍生金融工具确认的原则，在此基础上根据衍生金融工具的特征，探讨了对其进行初始确认和再确认，以及衍生金融工具交易产生的损益确认问题。
In summary , the structure of the essay give clues to logic cycle of accounting theory and strive to break through from former accounting - theory to some extent . all of the author ' s efforts aim to provide some values to this new issue on derivative financial instrument 总之本文的结构安排，以会计理论的逻辑循环为主线，力争在原有会计理论的基础上有所突破，把衍生金融工具这一全新的课题做一有益的探索和尝试。
Firstly , i introduce and evaluate the accounting research achievements of derivative financial instrument world widely , especially the sfas and the ias s , and put forward my own perspective . then i continue to discuss many issues involving the accounting for derivative financial instrument 首先对国内外的衍生金融工具的研究成果，主要是美国会计准则和国际会计准则的规定进行了介绍和评价，对存在的问题提出了自己的看法。
It stresses on the proposition that improve financial report of listed company in our country . the extended substance of report mainly includes information of derivative financial instrument , manpower resources , financial forecasting and social responsibility . there are three new ways of releasing report , different report , electronic timely report and mutual report 财务报告内容的拓展主要包括衍生金融工具、人力资源、财务预测和社会责任信息的披露；财务报告方式的创新主要包括差别报告、电子联机实时报告和交互式按需报告三种报告方式；财务报告体系的完善主要包括自愿披露系统性分析报告、全面收益表和增值表。
Chapter 5 . recommendation on establishing china ' s accounting for derivative financial instruments in this chapter , firstly , describe the latest developments of derivative financial instruments in china then discusses the theoretic and practical significance of making researches on accounting for derivative financial instruments in china . at last , made some suggest to develop the accounting research about derivative financial instruments 第五章关于建立我国衍生金融工具会计问题的若干思考结合我国衍生金融工具的发展现状和趋势，对我国现有的衍生金融工具会计政策做出分析评价的基础上，提出了建立我国衍生金融会计的总体设想和现实选择。
Comparing with the basic financial instruments , the derivative financial instruments have the peculiarities as followed ( l ) the derivative financial instruments are depended on the basic financial instruments ; ( 2 ) the value of the derivative financial instruments showes an obvious fluctuation ; ( 3 ) the business of the derivative financial instruments attributes go credit business , which has leverage ; ( 4 ) using the derivative financial instruments can elude the risks in a certain extent ; ( 5 ) the derivative financial instruments have very supernal risks ; ( 6 ) the conformation of the derivative financial instruments is very complex , which is difficult to understand to common investors ; ( 7 ) the business of the derivative financial instruments showes dummy ; ( 8 ) the business of the derivative financial instruments showes uncertainty 与基本金融工具相比，衍生金融工具的特点主要表现在： ( 1 )衍生金融工具依存于基本金融工具； ( 2 )衍生金融工具的价值具有明显的波动性； ( 3 )衍生金融工具的交易属于信用交易，具有杠杆作用； ( 4 )利用衍生金融工具可以在一定程度上规避风险； ( 5 )衍生金融工具具有极高的风险性； ( 6 )衍生金融工具的构造灵活复杂，难以为一般投资者理解； ( 7 )衍生金融工具具有虚拟性； ( 8 )衍生金融工具交易具有不确定性。
The first part summarizes basic problems of derivative financial instrument , pointing out its meanings , its category , its traits and its application in the economy . the second part studies on accounting management of derivative financial instrument to the breakthrough over modern accounting theory . the rest parts deal with accounting recognition , accounting measurement , accounting process and financial reports respectively in the derivative financial instrument 第一部分是衍生金融工具概述，介绍了衍生金融工具的含义、种类、特点及其在现实经济中的应用；第二部分探讨了衍生金融工具会计管理对现行会计理论的突破：第三、第四、第五、第六及第七部分别就衍生金融工具的会计确认、会计计量、会计核算及财务会计报告问题进行了理论研究和实践总结，这几乎涵盖了衍生金融工具会计体系的全部主要内容。
