一前言随着近年来中国金融业的发展，金融企业越来越多地走向国际金融市场，管理外汇资产，各种传统的利率、汇率、证券等金融工具及由此衍生的金融工具也被金融企业广泛地使用。那么如何正确地评价投资者的经营状况及盈利水平，并且有效地配合管理层的需求，提供准确、真实、 I. INTRODUCTION With the development of China’s financial industry in recent years, financial enterprises are increasingly moving towards international financial markets, managing foreign exchange assets, and various traditional financial instruments such as interest rates, exchange rates and securities and the financial instruments derived therefrom are also financed Enterprises widely used. So how to properly evaluate the operating conditions of investors and profitability, and effectively meet the needs of management to provide accurate, real,