上市公司金融衍生工具风险管理审计研究
发布时间：2018-11-09 14:49
【摘要】：近年来，随着经济全球化与一体化进程的不断加快，国际竞争与全球金融风险也日益加剧。金融衍生工具作为金融市场上重要的避险工具，可以帮助企业有效地应对激烈的竞争和规避潜在的风险。然而，金融衍生工具就如同一把“双刃剑”，，运用不当就会给企业带来巨大的灾难。虽然金融衍生工具的风险很高，但它对我国经济发展的推动作用不可小觑。因此，发展金融衍生工具市场是我国发展经济的必然选择，而如何对金融衍生工具风险进行监管成为理论界和实务界研究的焦点。本文考虑到现实的需要，运用规范研究方法，从风险分析入手，揭示出对上市公司金融衍生工具进行风险管理审计的必要性。同时，结合上市公司风险管理的情况，设计出金融衍生工具风险管理审计的流程，并将其应用到实际的审计案例中。在此基础上，分析我国企业实施风险管理审计所面临的问题，提出合理化建议。因此，无论从理论上还是实践上，本文对金融衍生工具风险的监管与审计都具有一定的指导价值。
[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.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.65
本文编号：2320724
[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.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.65
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本文编号：2320724
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