新会计准则下金融衍生品的风险管理

本文从金融衍生品的风险出发,主要介绍了金融衍生品风险的定义、分类,包括市场风险、流动性风险、操作风险、法律风险,信用风险,结合新会计准则,阐述了金融衍生品新的特点,如金融衍生品核算办法的改变,金融衍生工具使用难度较大、金融衍生品披露的改变,并在建立及时有效的信息披露制度、加强内部控制和风险管理、完善我国金融衍生品市场建设、提高投资者素质等方面提出了一些关于如何更好地进行金融衍生品风险管理的建议。

Risk Management of Fwancieil Derivatives Unden the New Accounting Standard

This article starts from the risk of financial derivatives, introducing the definition, classification of the risk of financial derivatives , including market risk, liquidity risk, operational sik, credit risk, lagal risk, combined with the new accounting standards, expounds the new characteristics of financial derivatives, such as the change of accounting method, the difficulty to use, the change of the disclosure then puts forward some suggestions on how to improve the risk management of financial derivatives from the aspects of information disclosure system, internal control and financial market construction,the quality of the investors.