本文選題：衍生金融工具 + 現代風險導向審計　； 參考：《浙江工商大學》2010年碩士論文

【摘要】： 在衍生金融工具迅速發(fā)展的同時,陸續(xù)發(fā)生的巴林銀行、中航油、東方航空等事件,使人們不得不更加關注衍生金融工具的風險。同時也給人們更好地運用衍生金融工具提供了典型的案例,具有借鑒意義。通過這些案例我們看到,衍生金融工具本身是中性的,關鍵是人們如何利用它。 2009年3月24日,隨著2008年數家國企陸續(xù)爆出巨額的套期保值虧損后,國資委公布了《關于進一步加強中央企業(yè)金融衍生業(yè)務監(jiān)管的通知》,嚴格規(guī)定了中央企業(yè)開展金融衍生業(yè)務的各項要求。有關方面反映,國資委正在加大與央行、審計署等單位的政策銜接,以期對今后央企的金融衍生業(yè)務形成自我監(jiān)管、動態(tài)監(jiān)管和合力監(jiān)管機制。 此時,審計作為我國經濟安全運行的免疫系統(tǒng),肩負著保護金融市場健康發(fā)展的重擔。如何更好的發(fā)展我國的經濟,減少不必要的風險，，對衍生金融工具進行審計已成為我國的當務之急。在此背景下,本文借鑒國內外相關專題部分研究成果和我國新審計準則等相關法規(guī)條例,結合幾個典型的衍生金融工具案例事件,詳細分析研究了在企業(yè)進行衍生金融工具交易時,除了企業(yè)做好自身內部的風險管理和會計核算工作以外,民間審計組織應擔負其審計監(jiān)督職責,及時發(fā)現并規(guī)避金融市場上衍生金融工具交易帶來的風險。同時,在東方航空公司衍生金融工具審計的案例中,采用了現代風險導向審計方法,重點檢驗現代風險導向審計理論方法在我國經濟環(huán)境下運用的適用性,旨在完善我國的衍生金融工具審計體系,發(fā)揮審計強有力的免疫作用。 本文主要利用理論研究和案例分析兩種方法進行研究,內容主要分為四個環(huán)節(jié)：首先,基于衍生金融工具的理論研究發(fā)展現狀,對國際金融市場上的衍生金融工具交易風險進行詳細的解析,從而分析出衍生金融工具審計的特別風險特點。其次,對衍生金融工具風險導向審計模型進行分析,從理論上研究現代風險導向審計模型應用于衍生金融工具審計的可行性,指出風險識別與風險評估作為分析衍生金融工具項目重大錯報風險的重要程序在操作中的工作重點,闡述了審計風險模型通過對企業(yè)戰(zhàn)略風險等評估來實現降低衍生金融工具審計風險的作用。然后,由我國近年發(fā)生的東方航空公司燃油套保巨額損失引發(fā),本文以東方航空公司2008年衍生金融工具為案例,詳細描述了利用現代風險導向審計方法評估衍生金融工具重大錯報風險、實施進一步審計程序、再次評估后完成審計結論等內容。案例研究發(fā)現現代風險導向審計模型在衍生金融工具審計中扮演了主要角色,因此驗證了風險導向審計模型發(fā)現風險、評估風險的效用,從理論和實務上推動了風險導向審計在我國經濟領域的廣泛應用。最后,通過上述內容研究后對本文做出總結,提出我國衍生金融工具風險導向審計存在的問題和遇到的挑戰(zhàn),并對此提出部分建議。 在完成本文研究內容后,歸納本文的創(chuàng)新點在于根據市場現象研究本質和對策,提出要發(fā)揮審計“免疫系統(tǒng)”的作用須適當運用現代風險導向審計方法,才能有效控制審計風險,達到保障經濟運行的作用；同時用案例的形式特別在重大錯報風險報表層次的識別評估方面,結合分析程序等詳解了審計中幾個需要關注的重點內容,成功檢驗了風險導向審計模型在衍生金融工具審計項目方面具有實用性。
[Abstract]:In the rapid development of financial derivatives have occurred at the same time, the Bank of Bahrain, China Aviation Oil, Eastern Airlines and other events, people have to pay more attention to the risk of financial derivatives. Also give people better use a typical case of financial derivatives, is of great significance. Through these cases we see that the financial derivatives itself is neutral, the key is how people use it.
In March 24, 2009 2008, with a number of state-owned enterprises gradually broke the huge hedging losses, the SASAC announced the "on the further strengthening of the financial derivative business of central enterprises regulatory notice >, the strict rules of the central enterprises to carry out financial derivatives business requirements. Relevant aspects reflect, the SASAC is increasing with the central bank, the audit commission policy convergence the unit, with a view to the future central business enterprises in financial derivatives to form self regulation, dynamic regulation and joint supervision mechanism.
At this time, the audit of the immune system in China's economic operation safety, protection of the healthy development of the financial market is shouldering the burden. How to develop our economy, reduce unnecessary risk, audit of derivative financial instruments has become a pressing matter of the moment in our country. Under this background, referring to some domestic and foreign research related topics and in the new auditing standards and other related laws and regulations, combined with several typical cases of derivative financial instruments, detailed analysis and study of financial derivatives trading in the enterprise, in addition to the enterprises do their own internal risk management and accounting work, auditing organizations should be responsible for the audit supervision, timely find and avoid financial market on derivative trading risks. At the same time, Eastern Airlines in the auditing of derivative financial instrument in the case of using modern risk The guidance audit method focuses on testing the applicability of modern risk oriented auditing theory and method in China's economic environment, aiming at improving our audit system of derivative financial instruments and giving full play to the strong immune function of audit.
This paper mainly uses theoretical research and case study analysis of two methods, the main content is divided into four aspects: firstly, research status of the development of financial derivatives based on the detailed analysis of the transaction risk of derivative financial instruments in the international financial market, so as to analyze the special characteristics of risk auditing of derivative financial instrument. Secondly, for financial derivatives risk oriented audit model is analyzed, the feasibility in theory of modern risk-based audit model is applied to auditing of derivative financial instrument, the key work in the operation of the important program points out the risk identification and risk assessment analysis of derivative financial instruments as the project risk of material misstatement, elaborated the audit risk model based on enterprise strategy risk assessment to reduce risk auditing of derivative financial instrument function. Then, by occurred in recent years in China Eastern Airlines Empty company of fuel hedging losses caused by Eastern Airlines in 2008 as a case of derivative financial instruments, a detailed description of the assessment of financial derivatives of material misstatement risk by using the method of modern risk oriented audit, the implementation of the audit program, re assessment after the completion of the audit conclusion and so on. Case studies found that the modern risk oriented audit model in auditing of derivative financial instruments play a major role, thus verified the risk oriented audit model risk, assess the effectiveness of the risk, and promote the wide application of risk oriented audit in the field of China's economy from theory and practice. Finally, the research content of this paper summarized, put forward China's existing financial instruments risk oriented audit problem and challenges, and puts forward some suggestions.
At the completion of the contents of this paper, summarizes the innovation of this paper is based on the essence and Countermeasure of the market phenomenon, proposed to play the role of audit "immune system" should be the proper use of modern risk oriented audit approach, can effectively control the audit risk, to ensure economic operation effect; at the same time especially in the identification and assessment of material misstatement risk report on the level of the form of cases, combined with the analysis procedures detailed focus on the content of some concerned in the audit, the successful test of the risk oriented audit model is practical in the auditing of derivative financial instruments project.

【學位授予單位】：浙江工商大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.6;F832.39

【引證文獻】

相關碩士學位論文 前1條

1 羅斌;企業(yè)在金融衍生品交易中的操作風險研究[D];北京交通大學;2011年

本文編號：1731450