由此本文从会计监管角度出发对金融衍生工具风险管理问题进行研究。
Therefore, this thesis will study the anti-risk management of financial derivatives from the angle of accounting supervision.
新工具的发明，像是复杂的衍生工具，通过确定风险被更好的定价，更广泛的分配，很可能使得金融市场在长期更加强健。
The creation of new instruments, such as complicated derivatives, probably makes the financial system stronger in the long run, by ensuring risk is better priced and more widely distributed.
主要金融机构使用衍生工具增加了而不是降低了他们相互之间的风险暴露。
Major financial firms used derivatives to increase their credit exposure to each other, rather than decrease it.
结果创造了一系列文书，主要是衍生金融工具，旨在处理利率和货币走势带来的风险。
The result has been the creation of a whole series of instruments, mainly derivatives, designed to deal with the risks of interest-rate and currency movements.
不论是直接的途径还是通过衍生工具，印度银行业对美国抵押市场、破产的和危困的金融机构的风险敞口都极为有限。
Indian Banks have very limited exposure to the US mortgage market, directly or through derivatives, and to the failed and stressed financial institutions.
导致这场危机的部分原因是那些毫不负责的进行金融交易并将其当成衍生工具的美国国际集团和另一些下巨额和高风险赌注的公司。
Part of what led to this crisis was firms like AIG and others making huge and risky bets - using things like derivatives - without accountability.
理论上，这些金融工具可以限制风险，并能避免资金问题出现。 但是事实恰恰与之相反，正是由于市场对各公司衍生品估值方式的疑虑才导致不确定性的增强，促使风险进一步蔓延。
Theoretically intended to limit risk and ward off financial problems, the contracts instead have stoked uncertainty and actually spread risk amid doubts about how companies value them.
此外，债务重组还可能产生数十亿美元信用衍生工具合约相关的支付，金融市场使用这些衍生工具来对冲希腊违约风险，或者围绕违约的可能性进行投机。
separately, the debt restructuring could also trigger payouts on billions of dollars of credit derivative contracts, used by financial markets to hedge against or speculate on a Greek default
从发射点，以防范金融衍生工具的风险，因此，只有市场需求为市场所接受。
From the point of launch to guard against the risk of financial derivatives, so that only the market demand was accepted by the market.
利用期货、远期、期权、互换等金融衍生工具，有助于企业防范这些风险。
By using financial derivative tools such as futures, forwards, options, and swaps. They can keep away these risk.
在企业运用衍生金融工具的过程中，利用适当的会计监管手段进行风险管理无疑是一个有效的途径。
In the enterprise USES derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.
股票指数期货是一项用以对冲股票投资系统风险，对现货资产进行套期保值的衍生金融工具。
Stock Index Futures is a derivative financial facility for hedging the systemic risk of investment and the current assets.
本部分对衍生金融工具的定义、特征、分类以及风险进行介绍。
This part presents the definitions, characteristics, classification and the risks about derivative financial instruments.
第一部分，衍生金融工具及风险。
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
信用衍生性金融商品-适用非银行公司的风险管理工具。（2001年）。
Reyfman and Toft. Credit Derivatives - A Risk Management Tool for Non-Bank Corporations. (2001).
股指期货是一项用以对冲股票投资系统风险，对现货资产进行套期保值的金融衍生工具。
The stock Index Futures is a kind of financial derivative instrument used to offset the systemic risks of stock investment and achieve the arbitrage.
与此同时，开发与绿色经济相关的金融衍生产品，为企业提供风险管理工具。
At the same time, green economy-related financial derivatives should be developed to provide risk management tools.
在转移风险方面，股票期权这一新型金融衍生工具与传统的保险有相同的功能。
In transforming risks, stock option, a new finance derivative tool, has the similar function with the traditional insurance.
衍生金融工具的审计在确认、计量和披露方面存在很大的风险，规避衍生金融工具审计风险需要从多角度进行。
The audit of derived financial instruments runs big risk in metering and revelation. To avoid the risk, the audit should be carried out from various aspects.
又比如资产支持证券的出现，就像其它金融衍生工具一样，迫使市场参与者更加重视信用风险。
For example the emergence of asset-backed securities, like other financial derivatives, forcing market participants to pay more attention to credit risk.
应从绝对水平和相对水平两方面比较对价水平的高低，作为一种金融衍生工具，权证具有财务杠杆和风险对冲两大功能。
Comparing consideration level, absolute level is thought as a developing banking tool, with two functions: financial leverage and diversification of risk.
一般企业和投资者对衍生金融工具的接触和了解都甚微，更谈不上在理财活动中有效使用其进行规避风险和获得利润。
General business and investors have very little contact with derivative financial instruments, let alone to use it in the financial activities to hedge and gain profits.
在风险报酬分析和金融合成分析的基础上，应以控制权的转移与否为标准对衍生金融工具进行初始确认和终止确认。
By basing on the analysis of the risk premium and financial synthesis, transfer of the right to control will be used for the initial and final confirmation of derivative financial tools.
金融机构对利率风险管理工具有强烈的需求，我国也具备推出利率衍生产品的能力。
Financial institutions demand strongly the interest rate risk management tools and our country now has the ability to propose the interest rate derivatives.
企业利用衍生金融工具进行规避风险，套期保值，主要表现在对利率风险、外汇风险、股票投资风险等风险的管理上。
The corporation use financial derivative instruments to hedge, mainly performance in the management of interest rate risk, foreign exchange risk, stock risk and so on.
对衍生金融工具进行审计，对于发现和防范企业的金融风险、提高财务报告的可信性具有重大意义。
Audit the derivative financial instrument not only discovers risk of corporation, but also advances the creditability of financial report.
假如不参与衍生金融工具市场，企业就损失了强大的避险工具和风险收益，会在国际竞争中将自身暴露在众多不确定的风险中。
If we do not participate in derivatives market, companies will lost a powerful hedging tool and risk-adjusted returns and will be exposed to a number of uncertain risk in international competition.
衍生金融工具作为规避风险的有效工具深受金融市场交易者的青睐。
Derivational financial instrument is deemed to effective tool for eluding risks by trader in financial market.
衍生金融工具作为规避风险的有效工具深受金融市场交易者的青睐。
Derivational financial instrument is deemed to effective tool for eluding risks by trader in financial market.
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