如何利用金融衍生工具规避财务风险  

THE METHODS OF EVADING FINANCIAL RISK USING DERIVATIVE FINANCIAL INSTRUMENTS

作　　者：张宇[1] 

机构地区：[1]哈尔滨商业大学德强商务学院,黑龙江哈尔滨150001

出　　处：《北方经贸》2007年第3期73-74,共2页Northern Economy and Trade

摘　　要：处于市场竞争中的现代企业,所面临的财务风险日益突出。这已经对企业效益乃至企业生存造成了严重威胁,并在一定程度上制约着企业的发展。金融衍生工具作为新的规避风险工具具有其先天优势,本文通过对金融衍生工具的功能及特点的分析,为企业提供更好的规避财务风险的方法。The moderm enterprises in the market copetition, face the financial risk standing out day by day. This kind of latent risk, already posed the serious threat to the enterprises＇ benefit and even the enterprises＇ survival, and is restricting enterprises＇ development in the certain degree. As a new evading dangers tool, derivative financial instruments have its congenital superiority. This passage offers more methods to evade financial dangers for enterprises, through analysing derivative financial instruments＇ functions and characteristics.

关 键 词：金融衍生工具 财务风险 套期保值 

分 类 号：F830.9[经济管理—金融学]