This paper chooses some financial institution such as bahrain , daiwa , fund of orange county and long term capital management company that have suffered tremendous losses from performing obsa , and analyzes the cases involved in deep reason . it is very necessary to strengthen risk management and supervision of obsa , which is the conclusion obtained 本文从研究表外业务风险案例入手，选取巴林银行、大和银行、奥兰治县财政基金和长期资本管理公司等金融机构进行典型分析，归纳总结导致亏损的共性原因，用实证分析的方法突现表外业务风险管理和监管的必要性。
The paper analyzes how multinational companies use financial derivatives to manage foreign exchange risk through cases study and stresses that the financial derivatives are a kind of two - side sword and the multinational companies should pay more attention to the risks resulting from the financial derivatives by the case of balin bank . in addition , the paper discusses the possibility of speculation on rmb through the case that international speculators speculate on baht , currency of thailand 本文通过一系列案例论证了跨国公司应如何使用金融衍生产品进行外汇风险管理；并通过巴林银行投资衍生产品失败的案例强调了金融衍生产品是一把双刃剑，在使用金融衍生产品规避风险的同时，要注意金融衍生产品自身的风险防范；此外利用国际炒家攻击泰铢的案例对当前国家炒家用金融衍生产品攻击人民币的可能情况进行了探讨。
In our country , risk management has aroused increasing attention of entrepreneurs with the development of market economy and the deepening of opening - up . however , we still have a long way to go in risk management on account of varied causes , compared to the developed countries . therefore , the top priority task for us is to follow those advanced experiences in this field to help us develop the capability in risk management 市场人士分析,与股指期货孪生的做空机制将挤爆a股市场的‘泡沫’ ,加剧大盘震荡;再加上,业内仍在探索与总结的“ 3 . 27 ”事件、巴林银行案件、陈久霖案件等,不得不提醒我们思考:衍生工具为什么会造成如此大的经济损失
As a series of cases of fraud happened in the stock market in 1990 ’ s , risk - oriented audit used by big fours widely was doubted by more and more people , and most of them ascribed the failure of the audit to the adoption of risk - oriented audit . these ideas spread quickly in the world , which brought unprecedented pressure to the auditors 90年代的加州奥然治县破产案、巴林银行理森舞弊案、施乐公司、朗讯公司等案件让人们对被“四大”广泛采用的以风险为导向的审计方法提出了质疑,认为审计失败在很大程度上可以归结为风险导向审计方法的失败,审计职业界因此承受到前所未有的压力。
