摘要
衍生产品是把双刃剑:它们可以用来减低风险,但如果使用不当也会增加风险。金融危机时期,我国获得境外期货业务许可证的30多家企业大都实现了企业经营业务和业绩的稳定增长。但同时,另外一些企业却因境外衍生产品交易而遭受巨额亏损。同样是衍生产品交易结果却大相径庭,这引起了各方的广泛关注,文章针对这一问题对我国企业使用境外衍生产品避险的必要性与可行性进行了研究。
Derivative is double - edged sword ： they can reduce risk, but also increase the risk if used improperly. Thus, in the terms of financial crisis, more of the 30 our enterprises who access overseas futures business permit realized the business operations and performance of steady growth. But at the same time, other companies suffered huge losses because of the offshore derivatives, it aroused wide concern that the transaction results of the derivative products of China＇ s enterprises were widely divergent. In terms of this phenomenon,this paper makes a necessity and feasibility study into China＇ s enterprises using overseas derivative products to avoid risks.
出处
《河南科技学院学报（社会科学版）》
2010年第7期23-25,共3页
Journal of Henan Institute of Science and Technology
