衍生金融工具套期保值的策略分析摘要：衍生金融工具的主要功能便是套期保值，但是因为衍生金融工具的杠杆性、复杂性、和投机性等特质，使他们拥有较高收益与高风险性并存的基本特征。如果使用他们不合理不规范，贸然参与进取或者过度投机使用，那么就很有可能会给企业带来巨大损失。因此我们对于那些存在大量巨大数额的商品交易活动和一些有外汇业务的企业，金融衍生工具的正确使用就变得异常要紧，因为它有一部分的作用便是缓冲企业交易风险，进而不妨提高企业的综合竞争力，但由于它自身在套期保值的过程中也存在一定风险.所以本文在对金融衍生工具及其功能进行阐述的基础上，结合一下我国企业目前的具体情况和面临的现状提出有效规避风险的策略。关键词：衍生金融工具；套期保值；期货；外汇1Analysis on hedging strategies of derivative financial instrumentsnanjing university of information technology binjiang college citi camp,NUIST,Nanjing 210044,chinaAbatract: The main function of derivative financial instruments is hedging. However, due to the characteristics of leverage, complexity and speculation, derivative financial instruments have the basic characteristics of high returns and high risks. If the use of them is unreasonable and non-standard, rushed to participate in the enterprise or excessive speculative use, then it is likely to bring huge losses to the enterprise. So we exist for those huge amount of commodity trading activities and some enterprises with foreign exchange business, the proper use of financial derivatives has become very important, because it is part of the role of enterprise business risk buffer, which can improve the comprehensive competitiveness of enterprises, but because of its own in the process of hedging also exists certain risk. So this article in the financial derivatives and its functions on the basis of elaborating the, combined with the specific situation of the enterprises in our country at present and put for...
