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目前经济不景气,证券市场,货币市场,资本市场波动严重,因此利用金融衍生工具规避风险是我国企业非常棘手的事情。论文该论述了金融远期合约、期货合约、期权合约、掉期或互合换约四种主要金融衍生工具,以及它们在企业中的具体运用和需要改善的地方。因此,本文将从金融衍生工具的基本理念着手,结合我国的实际情况,对金融衍生工具风险进行分析,从具体案例中总结其交易过程中的风险形成原因,并对如何才能有效防止风险的产生和风险发生时的规避发表一些建议,不仅从风险本身考虑,而且将分别从内外部监管的角度对我国目前的金融衍生市场提出些许看法,希望能对金融衍生工具在我国的健康发展起到帮助作用。
At present, due to the economic downturn, the stock market, the money market and the capital market have serious fluctuations. Therefore, using financial derivatives to evade risks is a very difficult task for Chinese enterprises. The dissertation discusses four major financial derivatives such as financial forward contracts, futures contracts, options contracts, swaps or reciprocal contracts, and their specific applications in the enterprise and the need for improvement. Therefore, this article will proceed from the basic concept of financial derivatives, with the actual situation in our country, analyze the risk of financial derivatives, summarize the reasons for the formation of risks in the transaction from the specific case, and how to effectively prevent the risk from arising And risk avoidance made some recommendations, not only from the risk to consider, but also from the perspective of internal and external supervision of China’s current financial derivatives market made some views, hoping to financial derivatives in China’s healthy development to help effect.