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在美国过去的12个月里，有关金融衍生工具的议论沸沸扬扬，并且争论非常激烈。金融管理者、立法者、新闻界和交易者们发表了一系列报告、听证材料、管理条例和立法建议。伴随有关公司、保值基金、共同基金蒙受与金融衍生工具相关的巨大损失的报告的出现要求监管和立法部门采取
In the past 12 months in the United States, there has been a lot of discussion about financial derivatives and the debate has been fierce. Financial regulators, lawmakers, the press and traders published a series of reports, hearing material, regulatory rules and legislative advice. The advent of reports of companies, hedge funds and mutual funds that have suffered huge losses related to financial derivatives requires regulators and legislative authorities to take