| 试论衍生金融工具的信息披露 |
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| 作者单位： | 河北省省直机关汽车维修服务总公司 河北石家庄050051 |
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| 摘 要： | 衍生金融工具在我国尚属新事物,具有结构复杂、创新变化迅速、涉及交易量大,高风险和高收益并存等特点。随着我国金融业的开放,衍生金融工具的使用会越来越广泛,中航油涉及5.5亿衍生金融工具交易损失的案例,为我们加强衍生金融工具的监管敲响了警钟,本文在分析我国衍生金融工具现状的基础上,进行信息披露的分析,并提出加强衍生金融工具信息披露的构想。
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| 关 键 词： | 衍生金融工具 信息披露 全面收益 |
On Information Disclosure of Financial Derivatives |
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| Authors: | Jing Meiqiao |
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| Abstract: | Financial derivatives are new in our country. They have some characteristics such as complex structure, quick variation, large volume of trade and coexisting of high risk and high profit. The case that China Aviation Oil lost 550 million dollars in trading oil derivatives rings the alarm bell for financial derivatives supervision. The paper analyses the present situation of financial derivatives in our country and information disclosure. The concept of tightening the information disclosure of financial derivatives is put forward. |
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| Keywords: | financial derivatives information disclosure comprehensive income |
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