In the course of controlling risk and managing risk , the first and basic step is measuring risk obviously , the management conditions aimed at controlling market risk is based on value at risk every bank , company or government indicated their risk conditions out of their balance sheet , this needs the knowledge of probability and investment profit , which be neglected in traditional accounting system , since 1994 , many methods on measuring risk appeared , in which the model on value at risk is most popular 控制和管理风险过程中，风险量化是第一步，也是必需的、基本的一环。很显然，以金融风险管理为目的的监管环境将建立在风险量化值的基础之上，每一家银行、公司或政府机构将来都必须以风险量化值的形式表明它们资产负债表中的风险状况，这将需要概率和投资收益的基本知识，而这些在旧的会计制度中一向被忽略。
After entering wto , with the process of globalization and integration of finance , the banking of our country will sufer the more rigorous challenge . it is an important research subject of the financial circle in our country how to improve the credit risk management level of our banks . this article consists of two major parts 这种融资方式决定了:一方面,金融风险主要集中在商业银行业,金融风险管理的重点因而也在商业银行业;另一方面,由于利率和汇率都没有市场化,金融产品有限,证券市场规模小等原因,信用风险就成为我国银行面临的最严重的风险。
Because the development of the chinese market economy and financial system is in the elementary course and the condition of the application of modern financial risk management theories and techniques in china is immature , theories , models and techniques the paper researches lack elementary condition of application in china 由于我国市场经济和金融体系的发展还处于初级阶段，现代金融风险管理理论和技术在我国应用的总体环境并不成热，本文研究的许多理论、模型和技术在我国的普遍应用目前还缺乏基本的条件。
Risk measurement is the basis of financial risk management . therefore , with risk measurement as the basic concept and market risk and credit risk as the objects of study , the dissertation discusses , systematically , the concepts , methods and models about risk measurement in western developed countries 风险度量是金融风险管理的基础，为此，本文以风险度量为核心概念，以市场风险和信用风险为研究对象，系统地介绍了西方发达国家有关风险度量的概念、方法和模型。
After considering kinds of effect factors , two new measurement modes are discussed based on fair value accounting and advanced risk management technology , which specially consider accounting measurement , accounting presentation , and accounting control of dfis risk . ( 3 ) in the end , some suggestions about financial report ' s improvement of dfis are given 本文在权衡各种影响因素的前提下，拟构建两种基于公允价值会计和先进的金融风险管理技术的特殊的衍生金融工具会计计量模式，着重于衍生金融工具风险的会计计量、反映和控制； ( 3 )最后，本文就完善衍生金融工具的信息披露提出了一些改进意见。
In recent years , var risk management model has been generally accepted by the main commercial banks , investment banks , fund management companies and the institutions of the financial supervision . today , this model has become the most popular risk - measuring approach in the world . starting from the fundmental principle of the var risk management model , this paper firstly constructed a portfolio management framework which is based on this model , and analyzed three functions of this model in the framework : asset allocation , risk management and performance valuation 本文首先在简要介绍和分析var风险管理模型基本思想的基础上，基于var风险管理模型构建了统一的资产组合管理框架，探讨了var风险管理模型在资产组合管理中资产配置、风险管理和业绩评价的三大功能；其次，通过实证分析检验var风险管理模型在国内金融市场中的有效性；最后，在研究分析现代金融风险管理发展趋势和国内金融风险管理落后现状的基础上，对var风险管理模型在国内金融风险管理中的应用进行展望和分析。
Secondly , it introduces the concept of the risk the cause of formation , and the theory of financial risk management in the contemporary era . thirdly , it sets forth the importance for the development of the company , combining with the fact instance ; fourthly , the powerful countermeasures to settle down all kinds of risks have been suggested , which the company has been faced with , at the base of all kinds of risks which would been faced to the company have been analyzed carefully 其次介绍了金融风险概念和成因以及当前金融风险管理理论；第三结合中国电力财务公司实际情况，对风险管理在中国电力财务公司发展中的重要性进行了阐述，并对中国电力财务公司目前面临的风险作了深入的分析；第四，在认真分析了中国电力财务公司可能面临的风险的基础上，提出了中国电力财务公司解决面临的各种风险的原则及对策。
