Study on the Regulatory Framework of Financial Risk of Derivative Financial Instrument(DFI) Innovation 衍生金融工具(DFI)创新财务风险监管框架研究
The indeterminacy and complexity of derivative financial instrument brings enormous risk and challenge to auditing. 但衍生金融工具(DFI)的不确定性、虚拟性、复杂性也给审计工作带来巨大的风险和挑战。
Effective internal control system is essential for preventing and responding the risk of derivative financial instrument. 有效的内部控制机制,对于防范和应对衍生金融工具(DFI)的风险至关重要。
To recognize the derivative financial instrument is the base of studying the derivative financial instrument accounting. 衍生金融工具(DFI)会计是财务会计中的一大难题,如何对衍生金融工具(DFI)加以确认是研究衍生金融工具(DFI)会计的基础。
The financial market includes the bond markets 、 the stock markets and the newly emerging derivative financial instrument markets. 在资本市场中不仅包括了债券市场、股票市场,还包括了新兴的衍生金融产品市场,如期货、期权、掉期市场。