摘要
基于近20年来衍生金融工具的迅速发展，本文对衍生金融工具及其在现代企业理财中的应用作了较详尽的研究，提出了我国企业理财应用衍生金融工具的基本思路．
Based on the rapid dcvelopment of the derivative financial instruments in thepast 20 ycars, this article provides a detailed study on the derivative financial instrumentsand thelr applications in modern enterprise finance. It also puts forward the basic thoughtsof the application of derivative financial instruments in cnterprise finance in China.
关键词
衍生金融工具
现代企业理财
金融市场
企业理财
derivative financial instruments
modern enterprise finance
financial market
