gistfile1.txt

随着金融工具的日益创新和发展，金融衍生工具已经成为当代金融市场的重要组成部分，然而金融衍生工具不仅给投资者带来巨额利润，也带来了巨大的投资风险，而风险的存在体现出信息的不对称，同时人们对经济信息获取的主要渠道是企业披露的相关会计信息。本论文将通过结合中信富泰巨额亏损案例对会计监督和披露在金融衍生工具风险管理中的作用进行分析整理，并分析其存在的问题和不足，进而提出相应的建议，维护金融市场的稳定，促进金融衍生品在我国的健康发展。

Among the innovating and developing financial tools, financial derivatives are significantly comprising the modern finance markets. Though bringing marginally profits for investors, financial derivatives are of high investment risk, which partly results from information asymmetry. Investors receive economic information mostly from relating accountancy information the company reveals. This essay will arrange and analyze the role of accountancy supervision and revelation in financial derivatives risk management. 2008 CITIC Pacific foreign exchange losses controversy will be demonstrated as a case study in the analysis. Some suggestions will be given to complement the accountancy supervision for a healthy development of financial derivatives.