發(fā)布時間：2018-07-15 18:40

【摘要】：“金融衍生工具”是進入二十世紀(jì)九十年代才為我們所知道的金融概念，其發(fā)展之迅速，尤其是國際市場上一系列后果嚴(yán)重的風(fēng)險事故引起了我們的極大關(guān)注。同時，中國的金融衍生工具市場同國際金融衍生工具市場一樣跌宕起伏。中國的“327”風(fēng)波與英國巴林銀行的倒閉幾乎同時發(fā)生。住友事件、大和事件、奧蘭治事件讓我們不得不對金融衍生工具更加的關(guān)注，同時也為人們更好地運用金融衍生工具提供了典型的案例。通過這些案例我們看到，金融衍生工具本身是中性的，關(guān)鍵是人們?nèi)绾卫盟�。因此，如何更好的發(fā)展我國的經(jīng)濟，，減少不必要的風(fēng)險，對金融衍生工具進行審計已成為我國的當(dāng)務(wù)之急。 本文在借鑒國內(nèi)外一些研究成果和我們現(xiàn)有審計準(zhǔn)則和方法的基礎(chǔ)上，結(jié)合一些典型的金融衍生工具具體事件，介紹了與金融衍生工具審計方面有關(guān)的一些基礎(chǔ)性問題，包括金融衍生工具的種類、特點及金融衍生工具市場的產(chǎn)生與發(fā)展，金融衍生工具審計的風(fēng)險，并對近年來國內(nèi)外一系列重要的金融衍生工具風(fēng)險事件進行簡介與評析，并用以對中國金融衍生工具審計發(fā)展的思考。本文著重闡述了與金融衍生工具審計有關(guān)的會計方面的問題，我國金融衍生工具審計的現(xiàn)實狀況和所面臨的問題，并結(jié)合中國金融衍生工具市場的自身情況與特點構(gòu)建了中國金融衍生工具審計的程序，并為更好地實施中國的金融衍生工具的審計提出了國家應(yīng)予以重視的一些配套措施。最后對全文進行總結(jié)并對中國的金融衍生工具審計提出了展望。本文力求把理論闡述和實踐相結(jié)合，從多方位、多角度進行探索，在充分占有和剖析實際資料的基礎(chǔ)上，緊緊把握中國金融衍生工具審計的發(fā)展趨勢，探討中國金融衍生工具審計未來發(fā)展的正確路徑選擇和中國金融衍生工具市場需要構(gòu)建的相應(yīng)配套措施，從而有助于我國金融衍生工具審計的健康發(fā)展。
[Abstract]:"Financial derivative" is a financial concept that we know only in the 1990s. Its rapid development, especially a series of risk accidents with serious consequences in the international market, has aroused our great concern. At the same time, China's financial derivatives market as international financial derivatives market ups and downs. The "327" turmoil in China coincided with the collapse of the Bank of Bahrain in the UK almost at the same time. Sumitomo events, Daiwa events, Orlanch events have forced us to pay more attention to financial derivatives, but also for people to better use financial derivatives to provide a typical case. From these cases we can see that financial derivatives are neutral and the key is how people use them. Therefore, how to better develop our economy, reduce unnecessary risks, and audit financial derivatives has become the urgent matter of our country. 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 financial derivatives, combining with some typical specific events of financial derivatives. Including the types and characteristics of financial derivatives, the emergence and development of financial derivatives market, the risks of financial derivatives audit, and a series of important financial derivatives risk events at home and abroad in recent years. And used to China's financial derivatives audit development thinking. This paper focuses on the accounting problems related to the audit of financial derivatives, the current situation and problems faced by the audit of financial derivatives in China. Combined with the situation and characteristics of China's financial derivatives market, this paper constructs the audit procedures of Chinese financial derivatives, and puts forward some supporting measures that the state should attach importance to in order to better implement the audit of Chinese financial derivatives. Finally, the paper summarizes the full text and puts forward the prospect of financial derivatives audit in China. This paper tries to combine theory with practice, explore from many aspects and angles, and grasp the development trend of Chinese financial derivatives audit on the basis of fully possessing and analyzing the actual data. This paper probes into the correct path choice of the future development of China's financial derivatives audit and the corresponding supporting measures that the Chinese financial derivatives market needs to construct so as to contribute to the healthy development of our country's financial derivatives audit.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239.6

【引證文獻】

相關(guān)期刊論文 前1條

1 戴鑫;;有關(guān)國際金融中心中衍生物市場重要性的分析[J];經(jīng)營管理者;2010年08期

相關(guān)碩士學(xué)位論文 前2條

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

2 彭玉;衍生金融工具交易內(nèi)部控制評審研究[D];武漢理工大學(xué);2010年

本文編號：2125023