施工企业巧用石油期货套期保值

Hedging by Oil Futures in Construction Enterprises

本文首先分析了施工企业面临的机遇与风险,接着回顾了国际石油价格波动的历史轨迹,然后提出了施工企业应对石油价格风险的套期保值方法,并对套期保值有效性进行了回归分析,最后探讨了套期保值交易的会计处理方法。本文认为施工企业除了采取传统应对价格风险的方法以外,应该积极进行套期保值交易。

This paper firstly analyzes the opportunities and risks faced by construction enterprises and reviews the history of oil price,and then puts forward the hedging methods of construction enterprises to avoid the oil price risk and carries out the Regression Analysis of hedging effectiveness,finally discusses the accounting methods of hedging transactions.It is recommended that construction enterprises should actively conduct hedging transactions in addition to traditional methods to avoid price risk.