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第三闲分 会计披露与金融危机（２） 衍生金融工具 在表外融资中频繁运用非传统金融工具，使得东亚国家的公司和金融机构可以以举借巨额债务而不揭示其对会计报表的影响。新的金融工具如国际金融市场的衍生物的大量涌现和交易，为人外融资方式的运用提供了便刊。东亚国家的公司
(3) Derivative financial instruments Frequent use of non-traditional financial instruments in out-of-balance-sheet financings allows companies and financial institutions in East Asian countries not to reveal their influence on financial statements by borrowing huge debts . The massive emergence and trading of new financial instruments such as derivatives in the international financial markets provided an easy-to-read supplement to the use of external financing. East Asian countries