目前对于衍生金融工具的定义,世界各国还没有一致的公论。按照国际会计准则委员会(IASC)的定义,所谓衍生金融工具,是指初始净投资值较小或为零,其价值随合同标的物的变动而变动,采用净值结算的合同。具体范围包括期货、远期、期权、掉期等。一、衍生金融工具风险的表内披露衍生 At present, there is no consensus on the definition of derivative financial instruments in various countries in the world. According to the definition of IASC, the so-called derivative financial instruments refer to contracts with net initial value that have small or no initial net investment value and whose value varies with the subject matter of the contract. Specific areas include futures, forwards, options, swaps and so on. I. Derivatives in the table of derivative financial instrument risks