风险管理硕士论文的摘要范文推荐

摘 要
自 2005 年 7 月 21 日起，我国开始实行以市场供求为基础、参考一篮子货币进行调节、有管理的浮动汇率制度，意味着我国从此进入浮动汇率时代，从而使
外汇风险与企业经营息息相关。非金融企业的外汇风险受到多种因素的影响，主要有：海外交易、衍生产品
使用情况、公司规模、杠杆率、流动性、未来发展机会，以及收益期限。非金融企业管理外汇风险的目的是多重的，可供选择的管理方法也是多样的，其中使用
衍生产品来管理外汇风险就是一种有效的方法，一般将这种方法称为外部方法。外部方法的选择受到多种因素的影响。除了税率、监管等一些因素，企业对
外汇风险的预期、套期保值的目的、衍生产品的持期以及内部方法的有效性都会对非金融企业外部方法的选择产生影响。之前的研究主要集中在金融企业的外汇风险管理上，对非金融企业研究较少，而且重点偏重内部方法，或者将精力放在外部方法有效性的证明上，对外部方法各种工具间的差异缺乏比较。本文利用能够获得的数据，对澳大利亚 144 家非金融企业的数据进行回归，估计其外汇风险暴露，并对各种影响非金融企业外汇风险暴露的因素进行检验，得到的结论基本上与之前的研究结果一致。在最后一章，本文通过对最常用的两种衍生工具（远期和互换）及外部工具资产组合进行分析，以期对我国非金融企业在使用衍生产品管理外汇风险时提供一些借鉴。

关键词：外汇风险管理；衍生产品；套期保值

Foreign Exchange Risk Management with Derivatives ofNon-financial Companies
Abstract
The line between the foreign exchange risk of financial companies andnon-financial companies is distinguished previously. For a non-financial company,foreign exchange risk has roots in foreign exchange transactions, which is unavoidable
for multinational companies. Previous researches have shown that foreign exchange rateexposure is related to firm size, liquidity, leverage, opportunity options, return horizon,along with foreign sales and hedging.
Non-financial companies have multiple purposes in managing their foreignexchange risk, and they also have a set of techniques to choose from. Externaltechniques, as well as internal techniques, have been proven to be an efficient way ofmanaging short-term foreign exchange risk. There are evidences that externaltechniques, especially forwards and swaps are overwhelmingly used foreign currency
derivatives (FCD) in alleviating foreign exchange rate exposures for non-financialcompanies.
Though the data of usage of FCD is quite difficult to collect, we investigate the dataset of Australian companies to research on purposes of non-financial companies usingFCD in alleviating foreign exchange rate exposures, and provide further robustness tests
for the performance of FCD. As expected, the results are basically in accordance withprevious researches.
While foreign exchange exposure appears to be a function of foreign sales and
hedging, the way a non-financial company selecting what kind of FCD to hedge foreign
exchange exposures is hard to define in mathematical frame. In the last chapter, we
discuss the different features of some mostly used FCD to provide in-depth analysis of
non-financial companies’ preference when using external techniques.

Key words: foreign exchange risk management; foreign currency derivatives; hedging

论文摘要
近些年以来，信用卡业务逐渐成为我国商业银行新的利润增长点。信用卡的发展对我国经济及社会发展都有十分重要的意义。但是，我们也必须清楚的意识到它对我国商业银行信用卡风险管理所带来的严峻挑战。如何深化并完善我国尚不健全的信用卡风险管理体制，从而使信用卡能够有效的刺激我国经济的持续增长，是目前金融领域的现实课题。
本文共分三部分。第一部分主要是对商业隐含信用卡风险管理进行了概述，简单介绍了信用卡的风险、风险管理目标和帮写风险管理毕业论文信用卡风险的成因及表现；第二部分主要分析了我国商业银行信用卡风险管理的现状及存在的问题，阐述了完善我国商业银行信用卡风险管理的紧迫性；第三部分提出了完善我国商业银行信用卡风险管理的具体对策，主要从外部环境、内控机制、技术管理和银行间行业自律四个方面进行阐述，以保证我姑商业银行信用卡风险管理的有效进行。
关键词：商业银行；信用卡；风险管理；研究

Abstract 
In recent years, the credit card business of commercial banks has become a new profit growth point. The development of credit card and social development of China's economy has great significance. However, we must also clearly aware of its credit risk management of commercial banks to bring challenges. How to deepen and improve our imperfect credit risk management system, so that the credit card can effectively stimulate sustained economic growth in China, is the reality of the financial sector issues. 
    This paper is divided into three parts. The first part is an implied credit risk management business overview, a brief introduction of the credit risk, credit risk management objectives and the causes of risk and performance; second part of the risk management of commercial bank credit card status and the presence problem, describes a sound credit risk management of commercial banks in the urgency; third section presents a sound credit risk management of commercial banks in the specific measures, mainly from the external environment and internal co