摘要
风险衡量是对金融投资损失频率和损失程度进行估计,是一种定量分析方法;而风险评价是根据风险衡量的结果,对风险进行总体的评价。金融投资风险评估的作用,主要在于其是风险管理的重要组成部分,是审计与监管的重要手段。企业金融投资风险的评估包括风险衡量和风险评价两个方面,在实务中风险衡量和风险评价有时是同时进行的,风险评估可以采用定量和定性的方法进行,风险衡量属于定量分析方法,风险评价是依据风险衡量的结果对风险及其所造成的损失,进行总体的认识和评价。
Risk measurement is a quantitative analysis method, estimating loss frequency and degree to financial investment, while risk evaluation is a result measured by risk, and an overall evaluation on risk. The role of evaluation on financial investment risk is an im- port,ant component of risk management, a vital means of audit and supervision. The evaluation on financial investment risk contains risk measurement and evaluation. In practice, risk measurement and evaluation are simultaneous sometimes, risk evaluation is carried out by qualitative and quantitative methods, but risk measurement belongs to quantitative analysis method, and risk evaluation is an overall recognition and assessment according to the result of risk measurement to risk and its loss.
出处
《商业经济》
2010年第24期86-88,93,共4页
Business & Economy
基金
吉林省社会科学基金项目(2009B105)
关键词
金融投资
风险衡量
风险评估
VAR
financial investment, risk measurement, risk evaluation, VaR