【摘要】：近年來，隨著金融業(yè)的迅猛發(fā)展，衍生金融工具得到了廣泛的運(yùn)用。一方面，企業(yè)及金融機(jī)構(gòu)通過運(yùn)用衍生金融工具來規(guī)避風(fēng)險(xiǎn)；另一方面，衍生金融工具的杠杠性、價(jià)格波動(dòng)性等特點(diǎn)決定了其本身具有相當(dāng)大的風(fēng)險(xiǎn)，很多投資者在利益的誘惑下往往無視衍生金融工具交易的風(fēng)險(xiǎn)，而給企業(yè)帶來巨大經(jīng)濟(jì)損失。由衍生金融工具而引起的各種危機(jī)使得人們開始重新審視它的作用，要充分發(fā)揮衍生金融工具的積極作用，就必須將衍生金融工具風(fēng)險(xiǎn)盡可能地降低。會(huì)計(jì)風(fēng)險(xiǎn)是衍生金融工具各種風(fēng)險(xiǎn)中關(guān)鍵的一種，因此，如何降低衍生金融工具會(huì)計(jì)風(fēng)險(xiǎn)對(duì)最大限度發(fā)揮衍生金融工具的正面功能有著重要作用，從這個(gè)角度來看探討衍生金融工具的會(huì)計(jì)風(fēng)險(xiǎn)是十分必要的。 本章首先提出論文的研究背景及研究意義，簡要梳理了國內(nèi)外有關(guān)衍生金融工具以及會(huì)計(jì)風(fēng)險(xiǎn)的相關(guān)理論研究，，建立本文的研究基礎(chǔ)；其次，對(duì)衍生金融工具進(jìn)行了簡要的介紹；再次，本章以各位學(xué)者對(duì)會(huì)計(jì)風(fēng)險(xiǎn)的研究成果歸納出會(huì)計(jì)風(fēng)險(xiǎn)的定義，同時(shí)總結(jié)出會(huì)計(jì)風(fēng)險(xiǎn)的特征及分類。在這個(gè)基礎(chǔ)上，文章提出了衍生金融工具會(huì)計(jì)風(fēng)險(xiǎn)的概念、特征；并對(duì)衍生金融工具的會(huì)計(jì)風(fēng)險(xiǎn)的形成原因進(jìn)行了分析，本文認(rèn)為產(chǎn)生衍生金融工具會(huì)計(jì)風(fēng)險(xiǎn)的原因主要包括會(huì)計(jì)準(zhǔn)則不完善、企業(yè)內(nèi)部控制建設(shè)缺失以及會(huì)計(jì)職業(yè)道德忽視三個(gè)方面，并逐一進(jìn)行了具體分析；最后，有針對(duì)性地提出衍生金融工具會(huì)計(jì)準(zhǔn)則的改進(jìn)與完善、基于風(fēng)險(xiǎn)管理視角的內(nèi)部控制的建設(shè)以及加強(qiáng)職業(yè)道德建設(shè)等措施來防范和管理衍生金融工具會(huì)計(jì)風(fēng)險(xiǎn)。
[Abstract]:In recent years, with the rapid development of the financial industry, derivative financial instruments have been widely used. On the one hand, enterprises and financial institutions use derivative financial instruments to avoid risks; on the other hand, the characteristics of derivative financial instruments, such as the bar character and price volatility, determine that they have considerable risks. Many investors are tempted by profit to ignore the risk of derivatives trading and bring huge economic losses to enterprises. Various crises caused by derivative financial instruments make people begin to re-examine its role. In order to give full play to the positive role of derivative financial instruments, the risk of derivative financial instruments must be reduced as far as possible. Accounting risk is one of the key risks of derivative financial instruments. Therefore, how to reduce the accounting risk of derivative financial instruments plays an important role in maximizing the positive function of derivative financial instruments. From this point of view, it is necessary to explore the accounting risk of derivative financial instruments. This chapter firstly puts forward the research background and significance of the thesis, briefly combs the related theoretical research of derivative financial instruments and accounting risks at home and abroad, and establishes the research foundation of this paper. Secondly, this chapter sums up the definition of accounting risk, and summarizes the characteristics and classification of accounting risk based on the research results of scholars on accounting risk. On this basis, the paper puts forward the concept and characteristics of accounting risk of derivative financial instruments, and analyzes the causes of accounting risks of derivative financial instruments. This paper holds that the reasons for accounting risk of derivative financial instruments mainly include three aspects: imperfect accounting standards, lack of internal control construction and neglect of accounting professional ethics. Finally, it makes a specific analysis one by one. The improvement and perfection of accounting standards for derivative financial instruments, the construction of internal control based on the perspective of risk management and the strengthening of the construction of professional ethics are put forward to prevent and manage the accounting risks of derivative financial instruments.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F830.42

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 成向陽;論金融衍生工具的國際監(jiān)管[D];中國政法大學(xué);2004年

本文編號(hào)：2122916