the key factor for the success of controlling the risk of the derivative financial instruments is to perfect commercial bank's internal control system and strengthen the external supervision function.
商业银行内部控制制度和实行强有力的外部监管是控制衍生金融工具风险的有效措施。独立审计作为商业银行三大外部监管之一,有助于规范衍生金融工具运作。
the derivative financial instruments are able effectively to dodge the risk exactly, so we should speed up derivative financial market the development.
因而只有加快衍生金融市场的发展,才能加快我省构筑区域金融平台设想的实现。
it is an inevitable outcome for modern marketing economy development that the derivative financial instruments have developed and innovated rapidly .
衍生金融工具的创新和发展是现代市场经济发展的必然产物。
it is very important for the derivative financial instruments to make an intake of the accounting management framework.
我国也已经开始有选择的使用衍生金融工具,尽早出台衍生金融工具会计準则势在必行。
it is an inevitable outcome of modern marketing economy developing that the derivative financial instruments have developed and innovated rapidly .
金融衍生产品的创新与发展是现代市场经济的必然产物。
as a result of double floating in exchange rates and interest rates, then, the derivative financial instruments had emerged.
所谓衍生金融工具,是指旨在为交易者转移风险的双边合约。
virtually, all the disputed about the derivative financial instruments were the disputes about the basics of conceptual structure of financial accounting.
实质上,所有关于衍生金融工具问题的争论,最终都落脚到对财务会计概念框架基本内容的争论上。
the second part, the derivative financial instruments basic theory.
第二部分,衍生金融工具会计的基本理论。
and the derivative financial instruments become an appraisal index of development level of financial market.
它已成为评价一个金融市场发展水平的标志之一。