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。

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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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