| 基于微观视角的我国中央企业金融衍生产品业务的风险管控 |
| |
| 引用本文： | 张梅.基于微观视角的我国中央企业金融衍生产品业务的风险管控[J].科技和产业,2010,10(3):78-82. |
| |
| 作者姓名： | 张梅 |
| |
| 作者单位： | 福建江夏学院,福州,350108 |
| |
| 基金项目： | 教育部高校青年骨干教师;中南财经政法大学访问学者项目经费资助;此论文是"现代经济危机防控的财务机理与监管研究"课题的阶段性成果 |
| |
| 摘 要： | 68家中央企业涉足金融衍生产品业务的亏损再一次说明金融衍生产品风险管理的重要性。从原因分析来看,主要还是企业对风险的认识不足以及风险管理程序的缺失和内部控制制度的缺陷导致的。因此,必须建立科学的金融衍生产品风险管理系统,制定合理的业务风险管理制度和实施全面的内部控制与内部审计。
|
| 关 键 词： | 中央企业 金融衍生产品 内部风险管理体系 |
China's Central Enterprises Financial Derivatives Business Risk Management and Control Based on Micro-Perspective |
| |
| ZHANG Mei.China's Central Enterprises Financial Derivatives Business Risk Management and Control Based on Micro-Perspective[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2010,10(3):78-82. |
| |
| Authors: | ZHANG Mei |
| |
| Abstract: | The loss of 68 central enterprises' financial derivatives business to illustrate once again the importance of risk management. Analysis from the perspective, mainly to lack of understanding business risks and the lack of risk management procedures and deficiencies in internal control system. Therefore, need to establish a scientific financial derivatives risk management system, formulate a reasonable business risk management system and implementation of a comprehensive internal control and internal audit. |
| |
| Keywords: | central enterprise financial derivative products internal risk management system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
