财政部新出台的会计准则中,有四项具体准则涉及金融工具。金融工具在我国企业中已有了一定的应用,但也有不少人对金融工具尚不熟悉。为了使广大会计人员更好地理解和掌握新会计准则,本文对金融工具及其会计处理的几个基本问题做一简单介绍。 Among the new accounting standards promulgated by the Ministry of Finance, there are four specific guidelines on financial instruments. Financial instruments have been applied in Chinese enterprises, but many people are not yet familiar with financial instruments. In order to enable the majority of accountants to better understand and master the new accounting standards, this article gives a brief introduction to several basic issues of financial instruments and their accounting treatment.