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Second, the accounting of derivative financial instruments disclosure Accounting disclosure is aimed at users statements timely and correct understanding of the financial position, operating results and cash flows of information relevant parties, in order to make the right prediction and decision-making. However, the existing financial reporting system does not fully meet the full disclosure of derivative financial instruments information needs related projects or游离于table, not to reflect the fair value or, where necessary, risk and other information can not be disclosed. Third, China's accounting of derivative financial instruments to the relevant recommendations Currently, the Bank of China, Industrial and Commercial Bank of China have carried out Valet foreign exchange trading business, including the use of foreign exchange, interest rate derivatives for hedging hedging, the domestic large enterprises to hedge foreign exchange risk areas, also commissioned by the bank in On the international market for a number of derivative transactions. In accounting treatment, most banks is based on historical cost and form of a combination of disclosure: the realization of the People's Bank of China announced by the end of the unity of the RMB exchange rate conversion, not realizing some of the rights and obligations of the table is not generally recognized. At the same time the bank's accounting treatment are not uniform, the statements of the comparability of poor, and risk a serious shortage of information disclosure. In addition, China to a higher risk of major financial institutions derivative transactions after the implementation of the off-site supervision and also means a single comparison, mainly through the agencies submit audited financial statements and business tables and achieve a lower frequency, basically only Monthly, Quarterly and annual reports, and so on. Therefore, because of derivative financial instruments the risks arising from inadequate or ineffective measures. However, in a market economy, the risk is everywhere, ever, business performance is good or bad depends not only on the management personnel and workers of the effort level, but also on the prevention and the ability to avoid risks, market risks will be the time Flooded the operating results of enterprises and even forced the enterprises of bankruptcy. Of course, this one should also consider whether the co-ordination problems. In addition, in practical work, because of derivative financial instruments have a short time, but also complex in nature, involve financial, tax, legal, accounting and other fields, may not understand many of its employees, but the high-risk nature of the Employees raised higher and more all the requirements, if employees do not understand this deep, do not thoroughly understand, it might have caused immeasurable losses enterprises. Therefore, we must strengthen the training of employees in the business, so that they familiar with derivative financial transactions, understand the market and regulations, while focusing on professional ethics training to enable enterprises to minimize risk as much as possible and achieve maximum efficiency.