以往贸易企业只在套期保值业务结束后才进行套期保值的整体绩效评价,这种事后评价的方法已经无法适应逐步精细化的业务管理需要且无法适应快速变化的市场节奏。因此本文提出构建实时绩效评价体系对贸易企业套期保值业务进行事中评价,从而提高业务决策效率,提升企业管理水平。文章提出了实时绩效评价体系的理论模型及并设计了相应的具体管理工具。 In the past, traders only conducted the overall performance evaluation of hedging only after the hedging business was over. This kind of ex post evaluation was unable to adapt to the gradual refinement of business management needs and was unable to adapt to the rapidly changing market rhythm. Therefore, this paper proposes to build a real-time performance evaluation system to evaluate the hedging business of trading enterprises, so as to improve the efficiency of business decision-making and enhance the management level of enterprises. The article put forward the theoretical model of real-time performance evaluation system and designed the corresponding specific management tools.