我国上市公司金融衍生产品交易风险及其监管  

China listed company financial derivative’s trade risk and its supervision

作　　者：严小明[1] 

机构地区：[1]华东政法大学商学院,上海200042

出　　处：《特区经济》2009年第10期128-130,共3页Special Zone Economy

摘　　要：论文首先分析了金融衍生产品交易的特点,指出其蕴含巨大潜在风险。然后对上市公司金融衍生产品的会计计量监管、信息披露监管以及法律制度监管三个方面进行分析,加强对金融衍生产品风险进行控制。最后针对美国金融危机以及中国部分上市公司参与金融衍生产品交易的惨痛教训,提出我国应该大力发展国际一流的信用评级机构,大力发展国际一流的金融衍生产品交易市场。In this paper,at first the characters of financial derivative products and all kinds of risks of derivative financial products are discussed;Secondly from accounting control,information regulations and law supervision three thread, the risk supervision of derivative financial products are analyzed.At last, from Americn financial crisis and some Chinese victims of derivative financial products, the measures of establishing the international credit evaluation institutions and the international derivative financial products markets of our country are proposed.

关 键 词：金融衍生产品 套期保值 信息披露 风险监管 

分 类 号：F832[经济管理—金融学]