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Research on the Risk Supervision of Derivative Financial Instruments

Author: ZhangQiongQiong
Tutor: ChenWenMing
School: Dongbei University of Finance
Course: Accounting
Keywords: Derivative financial instruments Risk Accounting controls Regulatory Improve
CLC: F832.1
Type: Master's thesis
Year: 2010
Downloads: 190
Quote: 0
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Abstract

With the rapid development of the world economy, the financial business is increasingly diverse, ever-changing types of derivative financial instruments. Apart from traditional financial futures, financial options, financial swaps and forward contracts, these derivative financial instruments on the basis of the financial markets accompanied by asset securitization, collateralized debt obligations, credit default swaps and other innovative derivative financial instruments also occupy an important position. Derivative financial instruments, both important risk circumvention tools, but also a huge source of risk. The recent financial crisis sweeping the world a wake-up call to us, derivative financial instruments risks should not be overlooked. Derivative the excessive financial instruments Innovation and lack of supervision is an important cause of the financial crisis. Derivative financial instruments innovative risk regulation should also be simultaneous development, the only way to avoid the risk of to accumulate causing systemic financial crisis. Derivative financial instruments, risk regulators can not do without the support of the relevant accounting information, accounting information also need regulatory norms to ensure its authenticity, reliability and relevance of derivative financial instruments. This paper attempts to analyze AIG company from a financial point of view, cases of huge losses, to further explore how the internal control and external supervision to identify, to control derivative financial instruments risk, as well as how the financial statements will be derived financial instruments, risk reasonably disclosed to external stakeholders , so as to achieve lower derivative financial instruments risk, to ensure the stability of the financial system, the purpose of running. This innovation is to propose the idea of ??combination of derivative financial instruments, the risk of regulatory and accounting control. The author proposed risk early warning mechanism should be a reasonable use of accounting information; establish a unified risk standards to regulate derivative trading market; implementation of different management based on corporate accounting indicators; external regulatory agencies should ensure that the authenticity of the service information; risk assessment methods should be fully taken into account changes in the economic environment; enterprises should improve risk response capabilities; choice should be reasonable to determine the fair value of derivative financial instruments are measured attributes; corporate financial statements should disclose the derivative financial instruments, risk assessment methodology, the industry standard. The article concludes with our derivative financial instruments innovation and regulatory outlook, and hope that a summary of the lessons of the financial crisis, detours, smooth and stable development of derivatives market.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Finance, banking system
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