本文選題：風險導向?qū)徲嫾夹g + 衍生金融工具　； 參考：《武漢理工大學》2006年碩士論文

【摘要】：衍生金融工具是20世紀70年代以來布雷頓森林體系瓦解后，為了適應投資者規(guī)避風險的需要而產(chǎn)生的，已在國際金融體系中發(fā)揮著日益重要的作用。但衍生金融工具的不確定性、虛擬性、復雜性也給審計工作帶來巨大的風險和挑戰(zhàn)。對衍生金融工具進行審計，對于發(fā)現(xiàn)和防范企業(yè)的金融風險、提高財務報告的可信性具有重大意義。 本文在借鑒國內(nèi)外一些研究成果和我們現(xiàn)有審計準則和方法的基礎上，介紹了與衍生金融工具審計方面有關的一些基礎性問題，包括衍生金融工具的種類、特點，衍生金融工具審計的風險。結合風險導向?qū)徲嫷睦碚撆c實踐，通過對衍生金融工具審計進行分析，研究如何利用風險導向?qū)徲嬂碚摻档脱苌鹑诠ぞ叩娘L險，促進衍生金融工具交易的規(guī)范發(fā)展。 本論文利用風險導向?qū)徲嬂碚搶ρ苌鹑诠ぞ哌M行審計既是一個嶄新的課題，又是本課題的創(chuàng)新點，這不僅能豐富衍生金融工具審計理論，并且能促進衍生金融工具審計理論體系的發(fā)展。 本論文共分四章，具體為： 第1章主要闡述選題的目的和意義，并對國內(nèi)外相關研究現(xiàn)狀進行綜述，最后對研究內(nèi)容和研究方法進行概括。 第2章主要探討了衍生金融工具審計與風險導向?qū)徲嫷幕纠碚搯栴}，對衍生金融工具審計理論與風險導向?qū)徲嬂碚摰难芯砍晒M行了總結，主要論證了風險導向?qū)徲嬂碚撛谘苌鹑诠ぞ邔徲嫅弥械目尚行耘c可能性。 第3章主要對衍生金融工具風險導向?qū)徲嫷膶徲嬶L險分析，然后提出規(guī)避衍生金融工具審計風險的建議。 第4章首先歸納總結了衍生金融工具風險導向?qū)徲嫵绦�，最后總結如何對衍生金融工具風險導向?qū)徲嬶L險進行評估。 第5章對中國衍生金融工具風險導向?qū)徲嫭F(xiàn)狀進行分析，并且提出了筆者的建議。 本論文在充分調(diào)查研究的基礎上，綜合運用了系統(tǒng)性和重點性相結合的研究方法，利用定性分析，完成本課題的研究與創(chuàng)新。通過本論文的研究，，將明確風險導向?qū)徲嬇c衍生金融工具審計各自的內(nèi)涵及其關系，同時將風險導向?qū)徲嬇c衍生金融工具審計結合起來實現(xiàn)風險導向?qū)徲嬙谘苌鹑诠ぞ邔徲嬛械暮侠磉\用。通過對風險導向?qū)徲嬇c衍生金融工具審計進行分析，研究政府如何采取合理的措施以降低衍生金融工具審計風險。
[Abstract]:Derivative financial instruments have played an increasingly important role in the international financial system since the collapse of Bretton Woods system in the 1970s in order to meet the needs of investors to avoid risks. However, the uncertainty, virtuality and complexity of derivative financial instruments also bring great risks and challenges to audit work. The audit of derivative financial instruments is of great significance to discover and prevent the financial risks of enterprises and to improve the credibility of financial reports. On the basis of some domestic and foreign research results and our existing auditing standards and methods, this paper introduces some basic problems related to the audit of derivative financial instruments, including the types and characteristics of derivative financial instruments. The risk of derivative financial instrument audit. Based on the theory and practice of risk-based audit, this paper analyzes the audit of derivative financial instruments, and studies how to reduce the risk of derivative financial instruments by using the theory of risk-oriented audit, and promote the standardized development of derivative financial instruments transactions. This paper uses the risk-oriented audit theory to audit derivative financial instruments is not only a new topic, but also the innovation of this topic, which can not only enrich the audit theory of derivative financial instruments. And can promote the development of derivative financial instruments audit theory system. This thesis is divided into four chapters: The first chapter describes the purpose and significance of the topic, and summarizes the current situation of research at home and abroad, and finally summarizes the research content and research methods. Chapter 2 mainly discusses the basic theoretical problems of derivative financial instrument audit and risk-oriented audit, and summarizes the research results of derivative financial instrument audit theory and risk-oriented audit theory. The feasibility and possibility of the application of risk-oriented audit theory in the audit of derivative financial instruments are discussed. Chapter 3 mainly analyzes the audit risk of derivative financial instrument risk-oriented audit, and then puts forward some suggestions to avoid the derivative financial instrument audit risk. Chapter 4 summarizes the risk-oriented audit procedures of derivative financial instruments, and finally summarizes how to evaluate the risk-oriented audit risks of derivative financial instruments. Chapter 5 analyzes the current situation of risk-oriented audit of derivative financial instruments in China and puts forward some suggestions. On the basis of full investigation and research, this paper comprehensively applies the research methods of systematization and emphasis, and makes use of qualitative analysis to complete the research and innovation of this subject. Through the research of this paper, the connotation and relationship of risk-oriented audit and derivative financial instrument audit are clarified. At the same time, we combine the risk-oriented audit and the derivative financial instrument audit to realize the rational application of the risk-based audit in the derivative financial instrument audit. Through the analysis of risk oriented audit and derivative financial instrument audit, this paper studies how the government should take reasonable measures to reduce the risk of derivative financial instrument audit.
【學位授予單位】：武漢理工大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

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1 徐煒;基于風險導向的衍生金融工具審計[D];武漢理工大學;2006年

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