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衍生金融工具风险的会计监控研究Study on the accounting monitoring of the risk of financial derivatives[摘要]伴随着迅猛发展的金融行业，世界各个国家和地区正广泛使用着衍生金融工具。近年来，发展十分迅速的中国金融衍生工具，也就是在这个时候，国内外先后出现了许多交易亏损事件，都是因为使用了衍生金融工具。衍生金融工具控制失控是引发全球性金融危机中的一个重要的原因。披露企业的外部利益相关者和及时准确地发现衍生金融工具产生的风险，是企业持续稳定发展的保证。同时，外部利益相关者也能得到更好的利益保护。在全球金融背景下的创新步伐近年来在加速发展，并基于衍生金融工具相关的理论研究和风险是会计核算的基础上，结合中国航油股份有限公司所出示的财务报告，加以规范的分析，同时通过案例研究相关方法，以会计如何监督控制衍生金融工具的风险为基础加以分析。最终，在这之后，我们目前在提高改良和健全完备衍生金融工具会计准则的基础上，主要的目的在于牵制住内部风险的管理，从强化职业道德这一角度出发，对衍生金融工具的会计风险进行提防与督促。Abstract:With the rapid development of the financial industry, the derivative financial instruments have been widely used.. In recent years Chinas derivative financial instruments is developing rapidly, but at the same time domestic and international one after another occurred many derivative financial instruments trading loss event, the current severe financial crisis is also a margin of self derived financial instruments risk control. Only derivative financial instruments risk is accurate and timely identify and disclose it to external stakeholders of the enterprise, the enterprise can ensure the sustained and steady development. At the same time, the interests of external stakeholders in order to get better protection. Article in recent years acceleration in the pace of innovation in the global financial background, and derivative financial instruments related theoretical research and the risk is the basis of accounting, combined with the financial report of China Aviation Oil Co., Ltd., to standardize the analysis, at the same time by the method of case study, from the point of view of accounting of how to monitor the risk of derivative financial instruments. Finally, we present in the derivative financial instruments accounting standards improved and perfected based on, the angle of internal risk management control of construction and measures to strengthen the professional ethics, the prevention and management of derivative financial instruments accounting risk.[关键词]衍生金融工具，会计风险，准