金融衍生工具的产生不仅促进了经济市场稳定发展,规避了风险,还有利于获得更高的收益,降低交易成本。但是金融衍生工具的产生和发展也对传统的财务会计理论及实务造成了很大的冲击,我国应慎用公允价值计量、完善企业内部控制体系、提高风险管理水平、改善现有的信息披露制度、健全金融衍生工具相关法律制度、加强对金融衍生工具的监管力度。 The emergence of financial derivatives has not only promoted the steady development of the economic market, avoided the risks, but also helped to obtain higher profits and lower the transaction costs. However, the emergence and development of financial derivatives also have a great impact on the traditional financial accounting theory and practice. China should be cautious of fair value measurement, improve the internal control system, improve the level of risk management, and improve the existing information disclosure system , Improve the legal system of financial derivatives and strengthen the supervision of financial derivatives.