作为一种衍生金融工具,期权具有丰富的内涵。可以说,只要有选择权的地方,就存在期权,如财务管理中的许多理财活动都隐含着期权理念。本文将这一理念定义为期权理财观,并对其在企业理财中的应用价值进行探讨。笔者认为,期权理财观的提出将会使财务难题得到解决,财务理论得到充实。 As a derivative financial instrument, options have rich connotation. It can be said that as long as there are options, there are options, such as financial management, many of the wealth management activities are implicit in the concept of options. This article defines this concept as the concept of financial management of options and discusses its application value in corporate finance. The author believes that the proposed concept of financial management options will make the financial problems be solved, the financial theory has been enriched.