financial derivative instrument risk 金融衍生工具风险
Audit the derivative financial instrument not only discovers risk of corporation, but also advances the creditability of financial report.
对衍生金融工具进行审计，对于发现和防范企业的金融风险、提高财务报告的可信性具有重大意义。
It can insure that there is a specific specifying relationship between the derivative instrument and different risk positions.
可以确保该衍生工具与不同风险头寸之间存在具体指定关系。
How to disclose derivative financial instrument risk efficiently in financial report is an important topic for accounting theory research.
如何在财务报表中有效地进行衍生金融工具的风险披露，已成为会计界面临的一个重大课题。
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