衍生金融工具在企业财务管理中的应用分析

Application Analysis of Derivative Financial Instruments in Enterprise Financial Management

全球化之风的盛行,给公司的产品和公司自身综合实力制造了机遇但同时又增大了经营风险,物品交易的市场信息一直在波动变化,这促使公司的高级管理阶层越来越重视对资金的管理。过去的金融工具已经不能够供给经济发展的需要,于是衍生出新的工具。在国际贸易上,衍生金融工具能给公司创造出各种各样的商业机会,在提高自身资本的同时,增大竞争中的优势。故而,越来越多的公司开始利用该工具,以达到公司的管理目标,以最大可能的规避风险,这一现象对于公司有关资金交易上的利用将有重大的指导意义和作用。本文综述全世界对于该工具的理论性研究,并以大量的文献资料为依据,对该工具进行进一步探讨。我们认为,衍生金融工具的地位将会越来越高,其所能发挥的正向作用也将愈渐增大,以达到和谐发展市场经济的最终目的。

The prevalence of globalization has created opportunities for the company's products and the company's own comprehensive strength,but at the same time increased operational risks.The market information of goods transactions has been fluctuating,which has prompted the company's senior management to become more and more Pay attention to the management of funds.In the past,financial instruments were no longer able to supply the needs of economic development,so new tools were derived.In international trade,derivative financial instruments can create a variety of business opportunities for companies,and increase their own capital while increasing the advantages of competition.Therefore,more and more companies have begun to use the tool to achieve the company's management objectives,with the greatest possible risk aversion,which will have a significant guiding significance and role for the company's use of capital transactions.This article reviews the world's theoretical research on the tool and further explores the tool based on a large body of literature.We believe that the status of derivative financial instruments will be higher and higher,and the positive role that they can play will also increase,in order to achieve the ultimate goal of harmonious development of the market economy.