我国金融衍生工具审计研究
发布时间：2018-07-15 18:40
【摘要】：“金融衍生工具”是进入二十世纪九十年代才为我们所知道的金融概念，其发展之迅速，尤其是国际市场上一系列后果严重的风险事故引起了我们的极大关注。同时，中国的金融衍生工具市场同国际金融衍生工具市场一样跌宕起伏。中国的“327”风波与英国巴林银行的倒闭几乎同时发生。住友事件、大和事件、奥兰治事件让我们不得不对金融衍生工具更加的关注，同时也为人们更好地运用金融衍生工具提供了典型的案例。通过这些案例我们看到，金融衍生工具本身是中性的，关键是人们如何利用它。因此，如何更好的发展我国的经济，，减少不必要的风险，对金融衍生工具进行审计已成为我国的当务之急。 本文在借鉴国内外一些研究成果和我们现有审计准则和方法的基础上，结合一些典型的金融衍生工具具体事件，介绍了与金融衍生工具审计方面有关的一些基础性问题，包括金融衍生工具的种类、特点及金融衍生工具市场的产生与发展，金融衍生工具审计的风险，并对近年来国内外一系列重要的金融衍生工具风险事件进行简介与评析，并用以对中国金融衍生工具审计发展的思考。本文着重阐述了与金融衍生工具审计有关的会计方面的问题，我国金融衍生工具审计的现实状况和所面临的问题，并结合中国金融衍生工具市场的自身情况与特点构建了中国金融衍生工具审计的程序，并为更好地实施中国的金融衍生工具的审计提出了国家应予以重视的一些配套措施。最后对全文进行总结并对中国的金融衍生工具审计提出了展望。本文力求把理论阐述和实践相结合，从多方位、多角度进行探索，在充分占有和剖析实际资料的基础上，紧紧把握中国金融衍生工具审计的发展趋势，探讨中国金融衍生工具审计未来发展的正确路径选择和中国金融衍生工具市场需要构建的相应配套措施，从而有助于我国金融衍生工具审计的健康发展。
[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.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6
本文编号：2125023
[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.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6
【引证文献】
相关期刊论文 前1条
1 戴鑫;;有关国际金融中心中衍生物市场重要性的分析[J];经营管理者;2010年08期
相关硕士学位论文 前2条
1 罗斌;企业在金融衍生品交易中的操作风险研究[D];北京交通大学;2011年
2 彭玉;衍生金融工具交易内部控制评审研究[D];武汉理工大学;2010年
本文编号：2125023
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