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案例分析题六甲公司为一家境内国有控股大型油脂生产企业,原材料豆粕主要依赖进口,产品主要在国内市场销售。为防范购入豆粕成本的汇率风险,甲公司董事会决定尝试开展套期保值业务。(1)2012年11月15日,甲公司组织有关人员进行专题研究,主要观点如下:①开展套期保值业务,有利于公司防范风险、参与市场资源配置、提升竞争力。公司作为大型企业,应建立套期保值业务相关风险管理制度及应急预案,确保套期保值业务零风险。②公司应专门成立套期保值业务工作小组。该工作小组内分设交易员、档案管理员、会计核算员、资金调拨员和风险管理员等岗位,各岗位由专人负责。
Case Study Q Liujia Company is a state-controlled large-scale oil production enterprise in China. The raw material soybean meal mainly relies on imports and the products are mainly sold in the domestic market. In order to prevent the exchange rate risk of the cost of buying soybean meal, the board of directors of Company A decided to try to carry out the business of hedging. (1) On November 15, 2012, Company A organized relevant specialists to carry out thematic research. The main points are as follows: ① The business of hedging is conducive to preventing risks and participating in the allocation of market resources and enhancing its competitiveness. As a large enterprise, a risk management system and contingency plan for hedging business should be established to ensure zero risk of hedging business. ② The company should set up a special hedge business team. The working group is divided into traders, archivists, accounting staff, fund transfer and risk management positions and other positions, by the person responsible for the post.