摘要
近年来频发的套保案暴露出我国企业风险管理能力的缺失,ISDA近期公布的世界500强企业衍生品利用状况调查报告进一步显示出我国企业与国际水平的差距。本文认为金融危机强化了我国企业风险意识,并在比较各种风险管理工具的基础上提出期货是我国企业的最佳风险管理工具。最后,本文对我国企业如何利用期货进行风险管理进行了深入探讨。
In recent years, huge losses of Chinese enterprises exposed in hedging. It shows large gap between Chinese en- terprise capability and international requirement. In March, ISDA published derivatives use survey report of the world＇s top 500 companies. This report further shows the weakness of Chinese enterprises in risk management. This paper argues that the finan- cial crisis awakes risk awareness of Chinese enterprises. On the basis of comparing various risk management tools, we support that futures are the best risk management tools of our enterprises. Finally, this paper points out how to make use of futures for Chinese enterprises to conduct risk management.
出处
《浙江工商大学学报》
2010年第1期81-88,共8页
Journal of Zhejiang Gongshang University
基金
北京市哲学社会科学首都流通业研究基地项目(JD-2010-Y-007)
