摘要
该文从人民币利率互换交易风险控制实务的角度，对利率互换交易涉及的市值重估、信用风险、流动性风险、法律风险及会计处理等问题作初步探讨，并提出相关操作建议。
Based on practices in risk controi of RMB interest rate swaps,this paper makes a preliminary study on the revaluation,credit risk,liquidlty risk,legal risk and accounting treatment involved in interest rate swaps and also makes operational recommendations.
出处
《中国货币市场》
2006年第2期14-15,共2页
China Money
关键词
利率互换
市值重估
法律风险
会计处理
interest rate swap, revaluation, legal risk, accounting treatment
