摘要
金融衍生产品专业性、复杂性较强,金融机构与投资者之间的信息不对称。金融危机之后,为平衡金融衍生产品金融机构与投资者之间谈判地位的差距,构建公平、公正的场外金融衍生产品交易市场,以美国为代表的西方国家纷纷修改信息披露标准并采取执法行动,加强金融机构在衍生产品销售中的信息披露义务。我国场外金融衍生工具市场尚处于发展初期,相关信息披露标准未臻完备;现行信息披露标准对于衍生工具的披露规定较少。应进一步完善我国相关信息披露标准,确立公平披露原则,强化利益冲突和估值结果的披露。
Financial derivatives are so complex that investors usually do not know what they are buying. In order to improve the transparency of the OTC financial derivatives, both US and EU made legislations and executive actions to enhance the information disclosure of commercial bank. China accounting standard and information disclosure regulations could be improved forwardly, and the in time and full disclosure principles should be adapted.
出处
《上海经济研究》
CSSCI
北大核心
2013年第5期87-94,共8页
Shanghai Journal of Economics
关键词
场外衍生品
信息披露
Financial Derivatives
Transparency
Information Disclosure
