由此本文从会计监管角度出发对金融衍生工具风险管理问题进行研究。
Therefore, this thesis will study the anti-risk management of financial derivatives from the angle of accounting supervision.
新工具的发明，像是复杂的衍生工具，通过确定风险被更好的定价，更广泛的分配，很可能使得金融市场在长期更加强健。
The creation of new instruments, such as complicated derivatives, probably makes the financial system stronger in the long run, by ensuring risk is better priced and more widely distributed.
主要金融机构使用衍生工具增加了而不是降低了他们相互之间的风险暴露。
Major financial firms used derivatives to increase their credit exposure to each other, rather than decrease it.
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