提高衍生金融工具信息披露透明度的探讨

Discussion on Improving Transparency of Information Disclosure for Derivatives

在金融全球化、商业环境日趋复杂的今天,信息披露已经成为世界各国防范衍生金融工具风险的重要措施。他山之石,可以攻玉。如何借鉴国夕卜先进经验,真正做到“洋为中用”,是本文研究的方向。笔者认为,规范定性和定量信息的披露、加强二者之间的关联性,对于提高衍生金融工具信息披露透明度具有重要的意义。

With the globalization of financial market and complexity of the business circumstances, information disclosure has been the important measures for control the risks of financial derivatives in the world. On the basis of foreign and domestic studies, this paper proposes that standardizing information disclosure of qualitative and quantitative and strengthening inter-relation between them should help to improve the transparency of information disclosure for financial derivatives.