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衍生工具在为企业提供风险管理和收入机会的同时,本身也蕴含着巨大的风险。为了有效地管理衍生工具相关的风险,必须要采用科学的方法及时地识别和度量衍生工具的各类风险,并选择适当的风险应对策略,从而使风险敞口处于企业的风险偏好或容忍度之内。
Abstract：Derivatives could be used by banking organizations and other entities both as risk management tools and as a source of revenue.However,derivatives are related with significant risks,including credit risk,market risk,liquidity risk,operations risk and legal risk.The entity undertaking derivatives should identify and assess relevant risks of its derivative operations timely by using scientific methods,and choose appropriate risk response tactics in accordance with the results of risk assessment and the risk preference or risk tolerance of the entity.
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基本信息:
DOI：10.14134/j.cnki.cn33-1336/f.2010.06.013
中图分类号:F830
引用信息:
[1]李明辉.衍生工具风险的识别、评估与应对[J].商业经济与管理,2010,No.224(06):66-71.DOI:10.14134/j.cnki.cn33-1336/f.2010.06.013.
基金信息:
财政部重点科研课题(2008KJA10)
2010-06-15
2010-06-15