The second part discusses the definition and causes of FDIs.

第二部分探讨金融衍生工具的界定及成因。

Finally, it puts forward the suggestion for the establishment of FDIS in China.

对我国金融衍生工具会计的构建提出建议。

Then different risks of FDIs and their relations with each other are analyzed and explored. The typical risks events of FDIs are also commented.

然后对金融衍生工具的各种风险及相互关系进行了分析和探讨，并对金融衍生工具典型风险事件进行了评述。