摘要： 作者在对衍生金融工具的概念和法律内涵进行讨论的基础上，分析了衍生金融工具与基础金融工具的本质区别，指出基础金融工具的本质属性在于投资性而衍生金融工具的本质属性在于风险管理，并进一步讨论了我国衍生金融工具市场法律规制的主要任务。

关键词: 衍生金融工具 , 本质属性 , 市场规制

Abstract: The writer analyses the crucial distinction between financial derivatives and basic financial instrument on the basis of studying the concept and legal nature of financial derivatives，points out that the essential attribute of basic financial instrument is to make the investment and the essential attribute of financial derivatives is the risk management．Then the article discusses what the main tasks of derivatives market legal regulation are．

Key words: financial derivatives, essential attribute, legal regulation