风险预算在国外正受到学术界、养老基金、共同基金等机构投资者广泛注意,并认为是风险管理的一种创新。在我国加入WTO和“超常规发展机构投资者”的背景下,机构投资者的数量和结构发生了深刻的变化,其金融功能和经济功能正在发挥着越来越重要的作用。目前,国内机构投资者日益认识到风险控制的重要意义。 Risk budgets abroad are being widely watched by institutional investors such as academia, pension funds and mutual funds and are considered as an innovation in risk management. Under the background of China’s accession to the WTO and “unconventional development of institutional investors ”, the number and structure of institutional investors have undergone profound changes, and their financial functions and economic functions are playing an increasingly important role. At present, domestic institutional investors are increasingly aware of the importance of risk control.