上市公司金融衍生工具風(fēng)險(xiǎn)管理審計(jì)研究.pdf

1、中支摘要中文摘要近年來，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)也目益加劇。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(duì)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(huì)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(duì)我國經(jīng)濟(jì)發(fā)展的推動(dòng)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(duì)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)

2、。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(duì)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(duì)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。關(guān)鍵宇：金融衍生工具；風(fēng)險(xiǎn)：風(fēng)險(xiǎn)管理審計(jì)黑龍江大學(xué)碩士學(xué)位論文Abst

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