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随着金融市场的发展,传统金融工具已逐渐难以满足企业多样化、现代化的财务管理需求,例如在产品价格波动剧烈、利率风险急剧增加的条件下,企业所需处理的财务风险问题也更为多样化,因此衍生金融工具在企业财务管理中作用日渐提升。由此,本文提出了对企业财务管理中对衍生金融工具的应用,探讨其基础概念,并对其应用范围和方法进行总结,为我国企业运用衍生金融工具进行财务管理提供相应的理论参考。
With the development of financial markets, traditional financial instruments have been gradually unable to meet diversified and modern financial management needs. For example, under the condition of drastic price fluctuations and sharply increased interest rate risk, the financial risks that enterprises need to deal with are also more Diversification, so derivative financial instruments in the role of corporate financial management is increasing. Therefore, this paper puts forward the application of derivative financial instruments in enterprise financial management, discusses its basic concepts, and summarizes the scope and methods of its application. It provides the corresponding theoretical reference for Chinese enterprises to use financial derivatives for financial management.