This paper discusses four aspects of the derivative financial instruments on the current accounting theory system,introduced the progress in foreign countries on this issue,proposed our country should...高手啊，你能不能再帮我翻译段啊，我弄错了目前，在国际金融市场上，比较普遍的衍生金融工具主要包括远期合约，金融期货。期权，互换，新生的衍生金融工具对传统财务的会计计量，会计确认，会计披露都具有一定的影响，该影响主要反映在衍生金融工具和旧的会计准则的矛盾迎接衍生金融工具挑战的对策，重塑会计准则，迎接会计信息，重构财务报表要素。会计确认标准的重新制定，采用多重计价基础，改造会计报表额，好滴，等会啊At present, in the international financial market, the derivative financial instruments generally include forward contracts, financial futures.Options, swaps, derivatives of new accounting on accounting measurement, traditional accounting confirmation, have a certain influence on the accounting disclosure, the impact is mainly reflected the countermeasures to meet the challenge of the derivative financial instruments challenges at the contradiction of derivative financial instruments accounting standards and the old accounting standards, remodeling, meet the accounting information, reconstruct the elements of financial statements.To develop accounting standards, using multiple valuation basis, improving accounting statements