27中英文双语外文文献翻译成品：基于衍生金融工具的会计风险分析

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1、原文  Analysis of accounting risk based on derivative financial instruments Gao  Lin Keywords: Derivative financial instruments; accounting risk; statistics; regression Abstract. By selecting the listed commercial banks as the sample and other related financial ratios which affect earnings a

2、nd risks of commercial banks, its empirical analysis has been carried out using SPSS16.0. And then connect the index that investors are more concerned about in financial indicators with the main line- the proportion of derivative financial instruments. The use of derivative financial instruments cou

3、ld reduce bad loans of commercial banks through descriptive analysis and regression analysis of the results. Finally, the role of risk reversion and preserve or increase the value has been achieved. Introduction With the continuous development and modification of China's financial markets, the d

4、erivative financial instrument which is the financial innovation product has been getting closer and closer to us 1, 2, 3. But due to the integration of the global economy, China's capital market closely linked to the world market. The fluctuation of some financial products such as interest rate

5、s, exchange rates, stocks, bonds could affect rise and fall of many companies, and even the stability of a country's economic order. The characteristics of derivative financial instrument such as leverage and price volatility determine the considerable risks of its own. Many investors tend to ig

6、nore the temptation of interest risk derivative transactions, and give companies huge economic losses. Various crises caused by derivative financial instruments make people begin to re-examine its role. If we would give full play to the positive role of derivative financial instruments, we should reduce its risk as much as possible. Accounting risk is one of the most critical risks. Therefore, how to reduce the risk plays an important role to maximize the positive function of derivative financial instruments. There