Swap transaction refers to the transaction form in which both parties agree to exchange certain assets in a certain period in the future. More precisely, a swap transaction refers to a transaction in which both parties agree to exchange cash flows with each other in a certain period in the future. Common ones are currency swap and interest rate swap. Currency swap transaction refers to the exchange transaction between two currencies. Generally speaking, it refers to the exchange of capital and principal between two currencies. Interest rate swap transaction is a swap transaction between different interest rates of the same monetary fund, which is generally not accompanied by the exchange of principal. Swap trading, like futures and options trading, is one of the financial derivatives that have developed rapidly in recent years and has become an important tool for international financial institutions to avoid exchange rate risk and interest rate risk.