So , world accounting investigated the traditional and derivative finance instrument , but until now , they did not established a reasonable account management and information program for some derivative finance instrument because a lot of the finance blast and crisis ( such as asian crisis , mexico finance crisis ) were resulted from derivative , so it impelled the international finance organization and each government to reinforce the finance regulation 因此，世界会计界为应对这种局面，对传统金融工具与衍生金融工具作了大量的调查与研究。但至今为止，他们对某些衍生金融工具所涉及的问题尚未制定出恰当的会计处理程序与会计披露程序。目前一系列的金融风暴(亚洲金融危机、巴林银行倒闭、墨西哥金融危机等)大多是由衍生金融工具的交易失败所引起的。
Especially since the great depression , governments have laid growing emphasis on the scientific evaluation and management of the commercial bank and the scientific analytic methodology has been developed gradually . governments , regulatory agencies and the management are all concentrated on the establishment of a scientific , complete and timely evaluation system to precaution crises 特别是在1929 - 1933年全球经济危机引发的银行倒闭风潮和此后许多国家经历的金融风波的冲击后,各国对商业银行科学评价与管理的重视都达到了前所未有的高度,其科学的分析方法体系也得到了进一步的发展。
I call those first - rate which are composed of treasures one possesses under one s hand , such as mines , lands , and funded property , in such states as france , austria , and england , provided these treasures and property form a total of about a hundred millions ; i call those second - rate fortunes , that are gained by manufacturing enterprises , joint - stock companies , viceroyalties , and principalities , not drawing more than 1 , 500 , 000 francs , the whole forming a capital of about fifty millions ; finally , i call those third - rate fortunes , which are composed of a fluctuating capital , dependent upon the will of others , or upon chances which a bankruptcy involves or a false telegram shakes , such as banks , speculations of the day - in fact , all operations under the influence of greater or less mischances , the whole bringing in a real or fictitious capital of about fifteen millions 凡是手中有宝藏，在法国奥地利和英国这种国家里拥有矿产田地不动产，而且这种宝藏和财产的总数约为一万万左右的，我把他们叫作头等富翁。凡是制造业或股份公司的大股东，负有某重任的总督，小国王公，年收入达一百五十万法郎，总资产在五千万左右的，就把他们叫作二等富翁。最后，凡是资产分散在各种企业上的小股东，靠他的意志或机遇赚钱，经受不起银行倒闭的，经受不起时局急变的，财产的增减单纯靠搞投机，受自然规律中大鱼吃小鱼定律的支配，虚实资本总共约莫在一千五百万左右的，我称他们为三等富翁。
In order to be sure that the deposits would not be affected by the failure banks , the bank act was passed in america in 1933 , which provided that the federal deposit insurance corporation ( fdic ) and the federal savings and loans insurance corporation ( fslic ) must be founded . thus a new epoch was ushered in the history of the modern dis 在20世纪30年代的那场经济大危机中，美国一大批银行破产倒闭，为了保证广大储户的存款不因银行倒闭而受影响，美国于1933年通过银行法，决定成立联邦存款保险公司和联邦储蓄信贷保险公司，从而开创了现代金融业存款保险制度的新纪元。
