| 衍生金融工具及其在企业财务管理中的作用 |
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| 引用本文： | 周璐.衍生金融工具及其在企业财务管理中的作用[J].金陵科技学院学报,2004,20(1):78-82. |
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| 作者姓名： | 周璐 |
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| 作者单位： | 金陵科技学院商学院,江苏,南京,210001 |
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| 摘 要： | 衍生金融工具是在汇率、利率、股票、债券和商品等交易工具的基础上衍生出来的，是金融创新的产物，有其自身的特点。该文阐述了衍生金融工具在国际金融市场上的产生背景、发展历史及在我国的发展状况，并对一些常见衍生金融工具进行了简要介绍。通过分析衍生金融工具的若干共性，指出其在企业融资、投资方面所能发挥的作用。
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| 关 键 词： | 衍生金融工具 企业财务管理 金融市场 外汇市场 |
| 文章编号： | 1672-755X(2004)01-0078-05 |
| 修稿时间： | 2004年3月5日 |
Derivative Financial Instrument and its Utilization in Business Finance |
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| ZHOU Lu.Derivative Financial Instrument and its Utilization in Business Finance[J].Journal of Jinling Institute of Technology,2004,20(1):78-82. |
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| Authors: | ZHOU Lu |
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| Abstract: | Derivative financial instrument is based upon the fundamental financial instruments such as exchange rate,interest rate,stock,bond and commodity. It is the outcome of the financial innovation and has its own characters. The paper describes the birth of derivative financial instrument and its development,and then introduces some common derivative financial instruments briefly. After analyzing the common characters,the function of derivative financial instrument in enterprise financing and investing is indicated at the end of this paper. |
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| Keywords: | derivative financial instrument money market enterprise finance |
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