On Investment Risk Control of Financial Derivatives

The emergence and rapid development of derivative financial instruments makes a huge impact on the current accounting system lying in accrual basis and accounting model of historical cost measurement principle, which make it more difficult for the risk management. This paper first describes the risk types of derivative financial instruments and on this basis, further studies of enterprise financial derivatives investment risk control measures and process supervision come to a corresponding solution so as to help companies effectively avoid the risk of financial derivatives investment.