金融衍生产品是一种金融工具,其价值依附于其他更基本的标的变量。其在中国是新生事物,但在国际上已经发展了几个世纪,相对成熟。2005年12月,中国银监会主席刘明康透露,人民币金融衍生产品将很快推出,表明加快中国金融衍生产品的发展,已成为我国金融创新改革的新目标。金融衍生产品主要有远期、期货、期权、互换等工具。金融衍生产品在国际上能够得到迅猛的发 Financial derivatives are financial instruments whose value depends on other more fundamental underlying variables. It is a new-born thing in China, but it has been developed for centuries in the world and is relatively mature. In December 2005, Liu Mingkang, chairman of the China Banking Regulatory Commission, disclosed that the RMB financial derivatives will be launched soon, indicating that accelerating the development of China’s financial derivatives has become a new goal of China’s financial innovation reform. Financial derivatives are mainly forward, futures, options, swap and other tools. Financial derivatives can be rapidly developed in the world