Virtually, all the disputed about the derivative financial instruments were the disputes about the basics of Conceptual Structure of financial Accounting.

实质上，所有关于衍生金融工具问题的争论，最终都落脚到对财务会计概念框架基本内容的争论上。

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The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.

衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。

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The corporation use financial derivative instruments to hedge, mainly performance in the management of interest rate risk, foreign exchange risk, stock risk and so on.

企业利用衍生金融工具进行规避风险，套期保值，主要表现在对利率风险、外汇风险、股票投资风险等风险的管理上。

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