【摘要】：近年來，隨著經(jīng)濟全球化與一體化進程的不斷加快，國際競爭與全球金融風險也日益加劇。金融衍生工具作為金融市場上重要的避險工具，可以幫助企業(yè)有效地應對激烈的競爭和規(guī)避潛在的風險。然而，金融衍生工具就如同一把“雙刃劍”，，運用不當就會給企業(yè)帶來巨大的災難。雖然金融衍生工具的風險很高，但它對我國經(jīng)濟發(fā)展的推動作用不可小覷。因此，發(fā)展金融衍生工具市場是我國發(fā)展經(jīng)濟的必然選擇，而如何對金融衍生工具風險進行監(jiān)管成為理論界和實務界研究的焦點。本文考慮到現(xiàn)實的需要，運用規(guī)范研究方法，從風險分析入手，揭示出對上市公司金融衍生工具進行風險管理審計的必要性。同時，結合上市公司風險管理的情況，設計出金融衍生工具風險管理審計的流程，并將其應用到實際的審計案例中。在此基礎上，分析我國企業(yè)實施風險管理審計所面臨的問題，提出合理化建議。因此，無論從理論上還是實踐上，本文對金融衍生工具風險的監(jiān)管與審計都具有一定的指導價值。
[Abstract]:In recent years, with the accelerating process of economic globalization and integration, international competition and global financial risks are increasingly intensified. As an important hedging tool in the financial market, financial derivatives can help enterprises effectively cope with fierce competition and avoid potential risks. However, financial derivatives are like a double-edged sword. Improper use of financial derivatives will bring great disaster to enterprises. Although the risk of financial derivatives is very high, but it can not be underestimated to promote the economic development of our country. Therefore, the development of financial derivatives market is an inevitable choice for the development of our economy, and how to supervise the risk of financial derivatives has become the focus of theoretical and practical research. Taking into account the needs of reality, this paper uses the normative research method, starting with risk analysis, reveals the necessity of risk management audit of financial derivatives of listed companies. At the same time, according to the risk management of listed companies, the process of risk management audit of financial derivatives is designed and applied to the actual audit cases. On this basis, this paper analyzes the problems faced by Chinese enterprises in carrying out risk management audit, and puts forward some reasonable suggestions. Therefore, both theoretically and practically, this paper has certain guiding value to the supervision and audit of financial derivative risk.
【學位授予單位】：黑龍江大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.65

【參考文獻】

相關期刊論文 前10條

1 袁皓;盧文浩;;FASB金融衍生工具定義研究[J];山東工商學院學報;2008年05期

2 向文生;;企業(yè)衍生金融工具的風險管理研究——基于中信泰富事件的分析[J];財會通訊;2010年26期

3 蘇存欣;金融衍生工具的發(fā)展及其風險管理[J];北方經(jīng)貿(mào);2005年04期

4 李琪;;風險管理與內(nèi)部審計研究[J];經(jīng)濟視角(下);2008年Z1期

5 戰(zhàn)麗娜;;風險管理審計實務初探[J];經(jīng)濟研究導刊;2011年05期

6 楊建奇;;金融衍生工具的動態(tài)風險管理研究[J];湖南科技學院學報;2010年12期

7 劉軍靈;;淺談企業(yè)內(nèi)部控制制度審計[J];山西建筑;2009年32期

8 李麗瀅;;關于我國衍生金融工具的特點及其風險管理的思考[J];會計之友(下旬刊);2008年07期

9 宋迎春;;國際視角:衍生金融工具審計準則比較[J];財會研究;2008年15期

10 倪浩嫣;;論金融衍生品的法律概念[J];理論學刊;2009年11期

本文編號：2320724