与金融创新相随的风险披露

与科技创新相伴的是金融创新，其特征是银行信用证券化，金融工具产品化，表外项目系列化，因而对金融衍生产品的计量与披露成为国际会计的一个热点。-And the risk of disclosure of financial innovation go hand in hand with technological innovation is accompanied by financial innovation, which is characterized by bank credit securities, financial instruments, commercialization, and the balance-sheet items series, and thus the measurement of financial derivatives and the disclosure of an international accounting hot spots.