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1、浅析以套期保值提升企业风险管理水平（Analysisofhedgingtoimprovetheriskmanagementlevelofenterprise）Analysisofimprovingenterpriseriskmanagementlevelbyhedging[Abstract]thispaperfocusesontheimplementationofthefeasibilityofhedging,hedging,hedgingtheessenceandfunctionofprinciplesandmethod
2、s,theuseofhedgingtoenhancetheriskmanagementlevelofenterpriseandotheraspects.[keyword]hedgeriskmanagement,riskaversion,resourceallocation,corecompetitivenessAsanewtypeofhedgingtransactions,withthebasicfunctionsoftheenterpriseeffectivelyavoidrisks,indicatingthatdome
3、sticandforeignenterprisespractice,rationaluseofhedging,hedgingandassetriskpreventionscience,canhelpenterprisesavoidtheinternationalmarketpricevolatilityrisk,achievesteadydevelopment.First,thenatureandfunctionofhedging1,thenatureofhedgingHedgingreferstofuturestradi
4、ngwhichaimsatavoidingtheriskofspotprice.Enterprisestocarryouthedging,thefuturesmarketasthetransferpriceriskplaces,usingfuturescontractsasatemporarysubstituteforthefuturesaleofcommoditiesinthespotmarket,thebuynowbutafterthepreparationofgoodssoldorinthefutureneedtob
5、uycommodityprice"locked"tradingactivities.Inaword,theessenceofhedgingis"hedging"and"risktransfer".Fromtheaccountingperspective,hedgingcanalsobeinterpretedas:enterprisestoavoidforeignexchangerisk,interestraterisk,commoditypricerisk,stockpricerisk,creditrisk,specify
6、oneormorehedgingtools,thehedginginstrumentchangesinfairvalueorcashflow,expectedtooffsetthehedgeditemofallorpartofthefairthevalueorchangesincashflow.Thus,hedgingisdividedintothreecategories,namely,fairvaluehedging,cashflowhedgingandoverseasoperatingnetinvestmenthed
7、ging.(1)afairvaluehedgingistodeterminethecommitmenttoarecognizedassetorliabilityorhasnotbeenconfirmed,ortheassetorliabilityhasnotyetconfirmedtheidentifiablechangesinfairvaluehedgingriskpartofthecommitment.Thiskindofvaluechangecomesfromacertainkindofspecificrisk,an
8、ditwillaffecttheprofitandlossofenterprise.(2)cashflowhedgingreferstothehedgingofchangesincashflowrisk.Thistypeofcashflowchangesfromaspecificriskrelatedt
