美国财务会计准则委员会(FASB)于1998年正式颁布的财务会计准则公告第133号《衍生金融工具和套期保值活动的会计处理》(SFAS133)规定,衍生金融工具的使用者应从以下几个方面披露衍生金融工具的使用:①投机目的;②与资产、债务、公司承诺事项相联系的暴露从事公允价值套期保值;? The Financial Accounting Standards Board’s (FASB) Circular No. 133 “Accounting for Derivative Financial Instruments and Hedging Activities” (SFAS133) formally promulgated by the Financial Accounting Standards Board (FASB) in 1998 stipulates that users of derivative financial instruments should, from the following aspects Disclosure of the use of derivative financial instruments: (1) Speculative purpose; (2) Exposure to fair value hedging associated with assets, liabilities and corporate commitments;