在全球金融自由化和创新的浪潮中，衍生金融工具得以迅速发展。越来越多的企业参与到衍生金融工具交易的行列之中，以其进行避险或投机。有的企业收获颇丰，有的转瞬破产，但他们都有一个共同的特点，无论其交易额有多大，基本上在交易日之前报表上都没有反映，这已成为困扰各? In the wave of global financial liberalization and innovation, the rapid development of derivative financial instruments. More and more enterprises are involved in the transaction of derivative financial instruments to hedge or speculate. Some enterprises have made great gains and some have been bankrupt in a twinkling twinkling of an eye. However, they all share a common trait, no matter how large their trading volume is. They are basically not reflected in the reports before the trading day.