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随着经济全球化进程的加快,企业的生存环境越来越复杂,尤其是涉及大宗商品购销或外汇使用的企业,要在全球市场中具备足够竞争能力,利用金融衍生工具对冲风险,实现稳定持续增长是必须具备的能力。企业参与套保的效果最终会在财务报表中有所体现,本文从财务管理的角度对套期保值的意义进行了简单分析,希望能对已经参与套期保值,或者将要参与套期保值的企业提供一些有意义的参考。
As the process of economic globalization accelerates, the living environment of enterprises becomes more and more complex. Especially for enterprises involved in the purchase and sale of bulk commodities or foreign exchange, they must have enough competitiveness in the global market to hedge their risks with financial derivatives to achieve a stable and continuous Growth is a must-have ability. The effect of enterprise participation in hedging will eventually be reflected in the financial statements. This article simply analyzes the significance of hedging from the perspective of financial management, hoping to be able to participate in hedging, or will be involved in hedging enterprises Provide some meaningful reference.