【摘要】：近年來，隨著經(jīng)濟(jì)全球化與一體化進(jìn)程的不斷加快，國際競爭與全球金融風(fēng)險(xiǎn)也日益加劇。金融衍生工具作為金融市場上重要的避險(xiǎn)工具，可以幫助企業(yè)有效地應(yīng)對激烈的競爭和規(guī)避潛在的風(fēng)險(xiǎn)。然而，金融衍生工具就如同一把“雙刃劍”，，運(yùn)用不當(dāng)就會給企業(yè)帶來巨大的災(zāi)難。雖然金融衍生工具的風(fēng)險(xiǎn)很高，但它對我國經(jīng)濟(jì)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(jì)的必然選擇，而如何對金融衍生工具風(fēng)險(xiǎn)進(jìn)行監(jiān)管成為理論界和實(shí)務(wù)界研究的焦點(diǎn)。本文考慮到現(xiàn)實(shí)的需要，運(yùn)用規(guī)范研究方法，從風(fēng)險(xiǎn)分析入手，揭示出對上市公司金融衍生工具進(jìn)行風(fēng)險(xiǎn)管理審計(jì)的必要性。同時(shí)，結(jié)合上市公司風(fēng)險(xiǎn)管理的情況，設(shè)計(jì)出金融衍生工具風(fēng)險(xiǎn)管理審計(jì)的流程，并將其應(yīng)用到實(shí)際的審計(jì)案例中。在此基礎(chǔ)上，分析我國企業(yè)實(shí)施風(fēng)險(xiǎn)管理審計(jì)所面臨的問題，提出合理化建議。因此，無論從理論上還是實(shí)踐上，本文對金融衍生工具風(fēng)險(xiǎn)的監(jiān)管與審計(jì)都具有一定的指導(dǎo)價(jià)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(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.65

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