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浅谈对于期货套期保值的原材料价格风险规避

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摘要 随着我国市场经济的市场化水平不断提高,国内企业面临着激烈的市场竞争,如何有效规避原材料的价格风险,成为企业能否正常运行的重点。本文从期货套期保值的基本概念入手,重点讨论了基于期货套期保值进行原材料价格风险的原则和操作关键。
作者 王海民
出处 《中国总会计师》 2015年第3期92-93,共2页 China Chief Financial Officer
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