摘要
通过对目前理论界和实务界有关公司进行套期保值活动动机分析的相关研究成果进行分析和研究 ,得出了CEO、CFO等公司高级管理人员所组成的公司管理层是运用金融衍生工具进行套期保值活动的核心和决定力量的结论 ,从而把纯粹的技术层面分析扩展到更深层次的讨论。尝试为我国即将进行的有关金融衍生工具和套期保值的会计准则处理和监管政策制定提供有益的建议。
This paper generalizes and analyses the incentives of hedging activity when company hold kinds of financial derivatives. Based on a deep related research, it comes to a conclusion that company management such CEO and CFO should be the core and the determinant source.Furthermore,this paper suggests that related research should be extended to wider area from pure technology design,and related government regulator should pay attention to its appropriate accounting rules and policies about financial derivatives and hedging activity.
出处
《商业研究》
北大核心
2004年第19期159-162,共4页
Commercial Research
关键词
公司管理层
金融衍生工具
套期保值活动
动因分析
company management
financial derivatives
hedging activity
incentives-analysis
