基于企业套期理论的动因分析An Analysis of Driving Forces Based on Corporate Hedging Theory
陈很荣,吴冲锋
摘要(Abstract)：
企业套期就是企业利用金融创新产品以及远期、期货、期权与互换等金融衍生工具以消除企业在经营中所面临的一系列与收入现金流相关的不确定性所采取的策略。本文对早期企业套期理论进行了回顾 ,并从不完全资本市场、非对称信息与管理激励、企业资本结构等几个方面阐述了企业套期如何增加企业价值 ,并对企业套期理论在企业中的应用提出一些见解
关键词(KeyWords)： 企业风险;企业套期;风险管理;企业价值
基金项目(Foundation): 国家自然科学基金项目 !(79790 130 )
作者(Author): 陈很荣,吴冲锋
DOI: 10.13806/j.cnki.issn1008-7095.2000.04.017
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