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金融衍生品作为企业风险管理的重要金融工具是一把“双刃剑”近年来,随着金融创新和发展,金融衍生品市场日益成熟。在当前复杂而困难的经济形势和环境中,越来越多的企业出于筹资利率风险管理的需要,参与了各种金融衍生品交易。其结果是,一方面企业运用金融衍生品对冲降低利率风险的重要作用正日渐显现,但另一方面,也有不少企业包括深圳南山热电、国航、中铁、中信
As an important financial instrument for enterprise risk management, financial derivatives are a “double-edged sword.” In recent years, with the financial innovation and development, the financial derivative market has become increasingly mature. In the current complicated and difficult economic situation and environment, more and more enterprises are involved in various financial derivatives transactions due to the need of financing interest rate risk management. As a result, on the one hand, the important role of enterprises in using hedge funds to hedge against interest rate risks is becoming increasingly apparent. On the other hand, many enterprises, including Shenzhen Nanshan Power Co., Air China, China Railway,