Under the background of digital economy, due to the rapid updating of financial innovation products and the lack of corresponding accounting standards to guide, enterprises in order to maximize their own interests, artificialadjustment of business results, so that enterprises financial information distortion, increased the risk of financial innovation. Although the new accounting system provides for financial products and financial instruments, but some vague and general, the current accounting system emphasizes the consistency of financial innovation business treatment and traditional business accounting treatment, financial instruments are not different from traditional accounting provisions. In addition, some financial products and financial instruments are not traded in the open securities market, lack of market supervision
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