随着近几年全球金融创新步伐的加快,大量的的衍生金融工具被开发,银行利用这些衍生金融工具进行投机以获取利益或者规避风险。虽然这些工具的开发给相关银行带来了活力,但同时也带来了巨大的风险。在这样的情况下,对衍生金融工具的信息披露迫在眉睫,详细的信息披露不仅能及时准确告知风险并能为外部利益相关者的投资决策提供参考意见,促进金融业的持续健康发展。 With the accelerating pace of global financial innovation in recent years, a large number of derivative financial instruments have been developed and banks use these derivatives to speculate in order to obtain benefits or to evade risks. While the development of these tools has revitalized the banks involved, they also pose a huge risk. Under these circumstances, information disclosure of derivative financial instruments is imminent. Detailed disclosure of information can not only inform the risks promptly and accurately, but also provide reference for the investment decisions of external stakeholders so as to promote the sustained and healthy development of the financial industry.