利率衍生金融工具的出现是不断进行金融创新的结果,而其自身所具有的高风险性、高收益性、多变性和复杂性,决定了在我国开展衍生金融工具会计研究必然遇到各种各样的问题。本文针对目前我国开展利率衍生金融工具会计研究所面临的问题,提出了构建和完善我国利率衍生金融工具会计理论体系的粗浅看法。 The emergence of interest rate derivative financial instruments is the result of continuous financial innovation, and its own high risk, high yield, variability and complexity, determines that in our country to conduct derivative accounting of financial instruments necessarily encounter various Kind of problem In view of the problems that China faces in the accounting research of interest rate derivative financial instruments, this paper puts forward the general view on how to establish and improve the accounting theory system of interest rate derivative financial instruments in our country.