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20世纪80年代初以来,随着各国政府对金融管制的逐渐放松及金融业竞争的日益加剧,以衍生金融工具为代表的金融创新业务得到迅猛发展。衍生金融工具在丰富金融交易品种,活跃金融市场的同时,也因其高杠杆作用而带来巨大的风险。如何有效防范金融风险,披露衍生金融工具相关信息,加强对衍生金融工具的管理。已成为当前需要讨论的重要问题。
Since the early 1980s, with the gradual easing of financial regulation and the increasing competition in the financial industry by various governments, the financial innovation business represented by derivative financial instruments has witnessed rapid development. Derivative financial instruments, while enriching the variety of financial transactions and activating financial markets, also pose a huge risk due to their high leverage. How to effectively prevent financial risks, disclose the relevant information of derivative financial instruments and strengthen the management of derivative financial instruments. Has become an important issue that needs to be discussed at present.