进入新世纪以来金融业创造了大量金融衍生品,虽然使用金融衍生品带来了很多的积极作用,比如风险管理、操纵优势、价格发现、杠杆作用等;但伴随着大量金融衍生品的诞生,其产生的负面影响也越来越明显,这些影响主要体现在会计处理和相关法律法规的适应性上。 Since the entry into the new century, the financial industry has created a large number of financial derivatives. Although the use of financial derivatives has brought many positive effects such as risk management, operational advantages, price discovery and leverage, with the birth of a large number of financial derivatives, Its negative impact is also more and more obvious, these effects are mainly reflected in the adaptability of accounting treatment and related laws and regulations.