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 b