衍生金融工具的运用现状及其发展完善的途径

衍生金融工具是在基础金融工具的基础上发展起来的，是市场经济加快发展前提下金融创新的产物，有其自身特有的内涵特征。衍生金融工具产生于美国，经过不断的发展完善，目前已成为国际金融市场的显著特征之一，在国际金融中的作用日益增强。近年来，随着经济的不断发展，我国对衍生金融工具也开展了试点工作，虽然这些试点工作因为存在不少问题大多归于失败，但它为我国衍生金融工具的发展和完善积累了经验。因此，结合我国实际状况对试点工作加以深入的分析探讨，有利于我国衍生金融工具及其市场的健康发展和完善。

The Present Condition and Development of Derivative Financial Instrument

Derivative financial instrument is usually based upon the fundamental financial instruments, it is the outcome of the financial innovation on the base of the quickening development of the market economy, and has its own connotation and characters. Derivative financial instrument was born in USA, and now is one of the notable characteristics of the international financial market through increasing progress in international finance. For years, as the increasing development of the economy in our country, there were experimental tasks that accumulated the experience to the development of derivative financial instrument. Thus, the embedded analysis and discuss of experimental tasks gives derivative financial instrument and its market beneficial pathway.