衍生金融工具及其在会计中的披露揭示

Financial Derivatives and Their Revelation in Accounting Statement

衍生金融工具是一种为特定客户避免风险的需要而创设的投资工具，其高收益和高风险共存，随着经济业务的日益复杂多样化，衍生金融工具取得了迅猛发展。本文介绍了衍生金融工具的交易种类和风险种类。

Abstract With high benefits and risks coexisting,financial derivatives are the investment instruments created for the requirement of special people who want to avoid risk.They are flourishing as trading is getting more rich and varied.This paper introduces the kinds of trades and risks of financial derivatives,analyzes their influence on traditional theory of finance and accounting and how to reveal them in accounting statement.