一、套期有效性评价的意义在国际金融环境动荡的背景下,为了规避资产价格评估波动给企业带来的损失,许多企业纷纷把金融工具做为避险的重要武器,如套期保值工具。然而,目前很多管理者对如何使用套期保值并不是十分清楚,导致重核算而忽略其套期的有效性,致使套期工具流于形式,不仅不能规避风险,反而加剧了企业承担的风险程度。毫不夸张的说套期的有效性评价在整个套期中所占份量是不可低估的,只有建立一套完整系 First, the significance of evaluation of hedging effectiveness In the context of the turmoil in the international financial environment, in order to avoid the volatility of asset price assessment to the loss of business, many companies have put financial instruments as an important weapon for hedging, such as hedging instruments . However, at present, many managers are not aware of how to use hedging, which leads to over-calculation and ignores the validity of hedging. As a result, hedging tools are not only a form of risk, but also aggravate the degree of risk borne by an enterprise . It is no exaggeration to say that the evaluation of the effectiveness of hedging in the entire hedge share can not be underestimated, only to establish a complete system