近几年,随着我国金融市场的逐步完善和发展,相继引入了一些西方公司理财中普遍应用的衍生金融工具。衍生金融工具是指其价值由资产、利率、汇率、指数等衍生的交易契约,包括期货、期权、互换及其他性质类似的金融工具。衍生金融工具交易实质上是一种金融合约,它极具风险性。从 In recent years, along with the gradual improvement and development of China’s financial market, some derivative financial instruments commonly used in the financial management of western companies have been introduced one after another. Derivative financial instruments are those contracts whose value is derived from assets, interest rates, exchange rates, indices, etc., including futures, options, swaps and other similar financial instruments. Derivative financial instrument trading is essentially a financial contract, it is very risky. From