利用期货市场套期保值，可使企业避免或减少价格、汇率、利率变化的风险。与传统的套期方法相比，最小风险套期保值比率方法不仅考虑了报酬，而且考虑了风险和报酬的关系。使保值者以最优方式保值。本文分析了这一方法的原理，并进行了实证分析。表明此方法确实可获得更好的效果 The use of hedging futures market, allowing enterprises to avoid or reduce the price, exchange rate, the risk of interest rate changes. Compared with the traditional hedging method, the minimum risk hedge ratio method not only considered the reward, but also considered the relationship between risk and reward. So hedge the best way to preserve the value. This paper analyzes the principle of this method and conducts an empirical analysis. Show that this method can really get better results