衍生工具风险的成因、特征及其内部控制

衍生工具在为金融机构和企业提供避险和创造收入的同时，自身也蕴含巨大的风险。衍生工具风险的形成既有外部原因，也有交易者自身的内部原因。衍生工具风险的复杂性和放大性，决定必须加强内部控制以有效管理相关的风险。近年来，我国企业越来越多地涉入衍生工具，而因为不当从事衍生品业务招致重大损失的事件时有发生，因此，有必要借鉴COSO框架建立和完善相关的内部控制机制，以有效应对相关的风险。

Characteristics of Risks Related With Derivatives and Internal Control over Derivatives

Derivatives could be used by banking organizations and other entities both as risk management tools and as a source of revenue.On the other hand,however,they themselves are related with significant risks.These risks could be attributed to both external causes and internal causes.In order to manage related risks which are characterized as complicated and magnified,the entity should establish and maintain effective internal control over derivatives.