This paper compares the financial derived tool accounting with traditional accounting from three aspects of confirmation, measurement and information disclosing.

The risks arising from financial instruments especially from financial derivative instruments arouse great concerns in the accounting field in many countries.

Financial derivative instruments provide a useful tool to hedge manage kinds of risk and assets for the financial institution corporation and investors, while it also becomes some investors best choice to speculate because of its lever effect and powerful profitability in the market.

With the widespread application of innovative financial instruments in the international financial markets since the 1980 s, the issue of accouting recognition,measurement and disclousure of financial derivative instruments has become a new subject of investigation in accounting theory and practice.

Tnfluence on derivative financial instruments accountant to traditional accountant;

On the Mechanism of Mutual Interaction of Derivative Financial Instrument and Real Economy;

Exploration of the accounting management of the derivative financial instrument;