一、金融衍生工具的产生与发展按巴塞尔银行监督委员会的解释,金融衍生工具是指其价值依赖于一种或多种基础资产或指数的金融合约,如远期合约、期货、互换、期权合约以及把这些合约加以组合的交易工具,如互换期权等。衍生工具按交易形式分为交易所内交易和场外交易。前者在交易所内成交,合 I. Derivatives and Development of Financial Derivatives According to the Basel Committee on Banking Supervision, financial derivatives refer to financial contracts whose value depends on one or more underlying assets or indices, such as forward contracts, futures, swaps, Options contracts and trading instruments that combine these contracts, such as swap options. Derivatives are classified as transactions and over-the-counter transactions by exchange. The former deal in the exchange, together