随着股指期货在中国证券市场上登场,有关股指期货会计处理成为了一个要现实解决的问题。虽然新会计准则对有关股指期货作了一些方向性的指导,但是比较零散,也不够具体,本文仅对股指期货交易的会计确认、会计计量、会计核算作些探讨。 As stock index futures appear on the Chinese stock market, the accounting treatment of stock index futures has become a real problem to be solved. Although the new accounting standards on the stock index futures made some directional guidance, but more fragmented, not specific enough, this article only on the accounting of stock index futures transactions, accounting measurement, accounting for some discussion.