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我国加入WTO后,随着金融市场的全面开放和经济国际化的快速发展,我国企业在国际市场面临的价格风险、利率风险和汇率风险将越来越大,利用衍生金融工具规避风险将越来越多地被企业,尤其是跨国公司所接受和运用。这种变化趋势也体现在我国金融衍生工具的相关政策上。2001年以前,我国政府不允许我国企业在国际市场上进行金融衍生品交易,有进出口业务的企业不得不承担国际市场价格和汇率
After China’s accession to the WTO, with the full liberalization of financial markets and the rapid development of economic internationalization, the risks of price, interest rate risk and exchange rate risk faced by Chinese enterprises in the international market will be greater and greater, and the use of derivative financial instruments to evade risks will come more and more The more they are accepted and applied by enterprises, especially multinational corporations. This trend is also reflected in the relevant policies of China’s financial derivatives. Before 2001, our government did not allow Chinese enterprises to trade financial derivatives in the international market. Enterprises that have import and export business had to bear the prices of the international market and the exchange rate