因此，对我国商业银行表外业务进行研究意义重大。

Therefore, the study of China's commercial Banks off-balances sheet business has great significance.

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此外，随着金融衍生产品的广泛使用，商业银行资产负债表外业务资产和负债的风险也加剧了商业银行的经营风险。

Moreover, along with the comprehensive use of the financial derives, off-balance risks also intensify the management risk of commercial banks.

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