衍生金融工具会计风险问题研究

发布时间：2018-07-14 20:54

【摘要】：近年来，随着金融业的迅猛发展，衍生金融工具得到了广泛的运用。一方面，企业及金融机构通过运用衍生金融工具来规避风险；另一方面，衍生金融工具的杠杠性、价格波动性等特点决定了其本身具有相当大的风险，很多投资者在利益的诱惑下往往无视衍生金融工具交易的风险，而给企业带来巨大经济损失。由衍生金融工具而引起的各种危机使得人们开始重新审视它的作用，要充分发挥衍生金融工具的积极作用，就必须将衍生金融工具风险尽可能地降低。会计风险是衍生金融工具各种风险中关键的一种，因此，如何降低衍生金融工具会计风险对最大限度发挥衍生金融工具的正面功能有着重要作用，从这个角度来看探讨衍生金融工具的会计风险是十分必要的。本章首先提出论文的研究背景及研究意义，简要梳理了国内外有关衍生金融工具以及会计风险的相关理论研究，，建立本文的研究基础；其次，对衍生金融工具进行了简要的介绍；再次，本章以各位学者对会计风险的研究成果归纳出会计风险的定义，同时总结出会计风险的特征及分类。在这个基础上，文章提出了衍生金融工具会计风险的概念、特征；并对衍生金融工具的会计风险的形成原因进行了分析，本文认为产生衍生金融工具会计风险的原因主要包括会计准则不完善、企业内部控制建设缺失以及会计职业道德忽视三个方面，并逐一进行了具体分析；最后，有针对性地提出衍生金融工具会计准则的改进与完善、基于风险管理视角的内部控制的建设以及加强职业道德建设等措施来防范和管理衍生金融工具会计风险。
[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.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

【引证文献】