2017年以来,财政部先后修订发布了《企业会计准则第22号——金融工具确认和计量》、《企业会计准则第23号——金融资产转移》和《企业会计准则第24号——套期会计》、《企业会计准则第37号——金融工具列报》等4项金融工具相关准则,新准则均是自2018年1月1日起施行。为提升行业财务工作水平,及时顺应政策导向,冶金工业经济发展研究中心和北京国家会计学院联合主办、冶金财会 Since 2017, the Ministry of Finance revised and promulgated the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments, Accounting Standards for Business Enterprises No. 23 - Transfer of Financial Assets and Accounting Standard for Business Enterprises No. 24 - Term accounting “,” Accounting Standards for Business Enterprises No. 37 - Presentation of financial instruments "and other four financial instruments related guidelines, the new standard are from January 1, 2018 into effect. To enhance the level of financial work in the industry, in a timely manner to follow the policy orientation, metallurgical industrial economic development research center and the Beijing National Accounting Institute co-sponsored, metallurgical accounting