从中航油事件看衍生金融工具及其风险研究 关键词： 衍生金融工具 金融工具会计准则 风险 [gap=1772]Keywords: derivative financial instruments; accounting standard of financial instruments; risk
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本文最后对我国金融工具会计准则做出评介，并给出相应的建议。
Finally, the thesis evaluates China's financial instruments accounting standards, and gives corresponding Suggestions.
本文对金融工具会计准则进行了国际比较，上述问题构成这些国际比较的动因。
Recognition and measurement have been two key difficult issues in financial instruments accounting standards setting, and also two foci of the present research.
金融工具会计准则的完善，需要更多的会计理论工作者对金融工具会计保持关注，一如既往的深入研究金融工具。
To perfect the finance instrument accountancy's standard, accountancy theories workers need to keep concern and further research the finance instrument accountancy's standard.
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