学术
摘 要:
衍生工具是一种用以避险的重要工具，但其本身也蕴含着极大的风险。因此，应当加强风险管理，尤其是加强内部控制。我国在发展衍生产品时，应当借鉴BCBS和COSO关于衍生工具风险管理及内部控制的指引，建立和完善相关的风险内部控制机制，并保证相关控制的贯彻实施。[著者文摘]
文章出处:
《商业经济与管理》-2007年10期 -52-57页
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1000-2154（2007）10-0052-06
Risk Internal Control of Derivative Instruments： Overseas Experience and Indication
LI Ming- hui （ School of Business, Nanjing University, Nanjing 210093, China ）
Abstract:
Derivative is a double - edged sword. It can be used to be a risk management tool, on the other hand, it relates with significant risks, including credit risk, operations risk, market risk, liquidity risk, etc. It can threaten the safety and soundness of entity if it is not clearly understood and properly managed. It＇s crucial to establish and maintain risk management mechanisms, especially internal control to limit the risks related with derivatives. More importantly, it should be ensured that all relevant control policies and procedures should be implemented rigorously.[著者文摘]
Key words:
derivative financial instrument; risk management; internal control
基金资助:
财政部内部控制重点科研课题《风险内部控制研究》（2006IC07）资助
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