The Design Of The Model Of Risk-oriented Audit Of Financial Derivative Tools

With the development of the economic of our country,finance also take a big step forward especially,financial derivatives, which involve options and futures. Financial derivatives were created aim to allocation of risk resources,in the other words, companies,which are in order to avoiding risk, take ways of purchasing financial derivatives usually, which means to using money to transferring risk. But in actual operation,a great deficit happen, for example, in some central enterprises in the year 2008.First,because of its own internal structural defect, companies lost the ability of resistance of financial risks. Second, companies can not catch the meanings of financial derivatives, which contributed to the great deficit.Nowadays, financial derivatives have already taken a big step forward in our country. But, policies and orders are only ways, for government, of governing them, which lake of flexibility and efficiency. Theorists have already conducted more in-depth study of the risk of financial derivatives, but not for companies. As is known to all, the risk of financial derivatives is based on the price of the subject-matter, which response to the changes in invisible band market, especially, an increase in interest rates by the FED for example. So its very hard to control the risk. This paper emphasize the advance warning instead of things in control, the way of AHP is used, which contributes to judging the ability to resisting financial risks from the risk-oriental audit way. According to scores, which is graded by experts, the result of having ability to purchasing financial derivatives comes out.