金融衍生工具在企业理财中的应用

当今社会越来越多的企业利用金融衍生工具理财,对金融衍生工具的研究已经成为财务管理理论界和实务界研究和关注的热点问题。文章从研究企业利用金融衍生工具理财的基本原理出发,概括了金融衍生工具的定义及其分类,阐述了企业利用金融衍生工具理财的必然性,并以具体案例为载体,重点论述了金融衍生工具在企业筹资管理和投资管理中的具体运用,最后分析了企业理财中选择金融衍生工具应注意的几个问题。

Financial derivatives in corporate finance

In today’s society more and more companies take advantage of financial derivatives financial management,financial derivatives financial management theory and practice of community research and the focus of attention has become a problem.Starting from the basic principles of financial management of the research enterprise use of financial derivatives and summarizes the definition and classification of financial derivatives on corporate use of financial derivatives financial inevitability and as a carrier in a specific case,focusing on the financial derivatives in the specific use of corporate financing management and investment management,and finally analyzed corporate finance financial derivatives should pay attention to several issues.