衍生金融工具风险导向审计研究

发布时间：2018-04-10 13:47

本文选题：衍生金融工具 + 现代风险导向审计　；参考：《浙江工商大学》2010年硕士论文

【摘要】： 在衍生金融工具迅速发展的同时,陆续发生的巴林银行、中航油、东方航空等事件,使人们不得不更加关注衍生金融工具的风险。同时也给人们更好地运用衍生金融工具提供了典型的案例,具有借鉴意义。通过这些案例我们看到,衍生金融工具本身是中性的,关键是人们如何利用它。 2009年3月24日,随着2008年数家国企陆续爆出巨额的套期保值亏损后,国资委公布了《关于进一步加强中央企业金融衍生业务监管的通知》,严格规定了中央企业开展金融衍生业务的各项要求。有关方面反映,国资委正在加大与央行、审计署等单位的政策衔接,以期对今后央企的金融衍生业务形成自我监管、动态监管和合力监管机制。此时,审计作为我国经济安全运行的免疫系统,肩负着保护金融市场健康发展的重担。如何更好的发展我国的经济,减少不必要的风险，，对衍生金融工具进行审计已成为我国的当务之急。在此背景下,本文借鉴国内外相关专题部分研究成果和我国新审计准则等相关法规条例,结合几个典型的衍生金融工具案例事件,详细分析研究了在企业进行衍生金融工具交易时,除了企业做好自身内部的风险管理和会计核算工作以外,民间审计组织应担负其审计监督职责,及时发现并规避金融市场上衍生金融工具交易带来的风险。同时,在东方航空公司衍生金融工具审计的案例中,采用了现代风险导向审计方法,重点检验现代风险导向审计理论方法在我国经济环境下运用的适用性,旨在完善我国的衍生金融工具审计体系,发挥审计强有力的免疫作用。本文主要利用理论研究和案例分析两种方法进行研究,内容主要分为四个环节：首先,基于衍生金融工具的理论研究发展现状,对国际金融市场上的衍生金融工具交易风险进行详细的解析,从而分析出衍生金融工具审计的特别风险特点。其次,对衍生金融工具风险导向审计模型进行分析,从理论上研究现代风险导向审计模型应用于衍生金融工具审计的可行性,指出风险识别与风险评估作为分析衍生金融工具项目重大错报风险的重要程序在操作中的工作重点,阐述了审计风险模型通过对企业战略风险等评估来实现降低衍生金融工具审计风险的作用。然后,由我国近年发生的东方航空公司燃油套保巨额损失引发,本文以东方航空公司2008年衍生金融工具为案例,详细描述了利用现代风险导向审计方法评估衍生金融工具重大错报风险、实施进一步审计程序、再次评估后完成审计结论等内容。案例研究发现现代风险导向审计模型在衍生金融工具审计中扮演了主要角色,因此验证了风险导向审计模型发现风险、评估风险的效用,从理论和实务上推动了风险导向审计在我国经济领域的广泛应用。最后,通过上述内容研究后对本文做出总结,提出我国衍生金融工具风险导向审计存在的问题和遇到的挑战,并对此提出部分建议。在完成本文研究内容后,归纳本文的创新点在于根据市场现象研究本质和对策,提出要发挥审计“免疫系统”的作用须适当运用现代风险导向审计方法,才能有效控制审计风险,达到保障经济运行的作用；同时用案例的形式特别在重大错报风险报表层次的识别评估方面,结合分析程序等详解了审计中几个需要关注的重点内容,成功检验了风险导向审计模型在衍生金融工具审计项目方面具有实用性。
[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.

【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.6;F832.39

【引证文献】