金融衍生工具对饲料企业财务管理的影响及应用分析

The impact of financial derivatives on the financial management of feed enterprises and its application analysis

金融衍生工具为饲料企业财务管理活动提供了新的路径。在财务管理活动中合理使用金融衍生工具能够降低饲料企业财务风险和提高资金使用效益,并能够在原材料购买、融资借款、汇率管理和投资理财环节起到对冲风险、降低成本的效果。同时,金融衍生工具风险较高,操作复杂,饲料企业正确使用金融衍生工具进行财务管理需要树立正确的金融衍生产品使用观念、制定完善的企业制度和选择专业操作人员。

The emergence of financial derivatives provides a new channel for the financial management activities of feed enterprises.Financial derivatives have the characteristics of inter period,leverage,linkage and high risk.The rational use of financial derivatives can reduce the financial risk of feed enterprises and improve the efficiency of capital use.In the process of raw material purchase,financing and borrowing,exchange rate management and investment management,it can hedge the risk and reduce the cost.At the same time,the use of financial derivatives requires feed enterprises to establish a correct concept of the use of financial derivatives,develop a sound enterprise system and select professional operators.