金融衍生工具风险的会计监管研究会计学专业论文.docxVIP

II II Abstract In the 21st century, with the acceleration of economic globalization and global integration, international competition and global financial risks is growing. Therefore, Domestic enterprises which want to ensure their survival and development in the complex environment are on the urgent need for an effective hedging tool to deal with intense competition and avoid potential risks. Financial derivatives, produced in the 20th century 70s, was widely used and developed in practice, and it has gradually become an important tool for hedging in the international financial market. Because they have lots of functions which are flexible and risk transfer and leverage. However, the financial derivatives are a double-edged sword. It not only helps investors to avoid risk but also gives investors huge hidden risks. In 2007, because of the US subprime mortgage crisis, many domestic and foreign enterprises which were operations in financial derivatives business have appeared operating crisis, such as Frances Societe Generale bank and Chinas CITIC Pacific are on the best proof of this. Various countries make full use of financial derivatives to avoid financial risks. Meanwhile, it is necessary to strengthen supervision of financial derivatives risk. In this essay, accounting regulation of derivatives risk is of the research priority. It proposes to improve financial derivatives risk accounting supervision measures for Chinese enterprises to effectively control and avoid the risks in some degree based on the analysis of Chinas accounting regulatory existing problems and causes, so as to promote financial market stability and the health development of financial derivatives market. Firstly, this paper used public interest theory, game theory and group grid theory as its theoretical basis and analyze from the definition of financial derivatives, characteristics and types, and detailed analysis of financial derivatives five types of risk, it also researches the risk of fin