随着经济与金融的不断发展,在企业投资过程中,风险与利益是相辅相成的,是同时存在的,投资获取企业利益的最大化一直是关心的主要内容。其中,衍生金融工具的发展与应用有效的回避了企业投资过程中风险问题,提高了企业的效益,在企业投资发展中起到重要的作用。 With the continuous development of economy and finance, risks and benefits are mutually reinforcing in the course of business investment. There is a simultaneous existence. The maximization of the interests of enterprises for investment has always been the main concern. Among them, the development and application of derivative financial instruments have effectively avoided the risk problems in the process of enterprise investment, improved the efficiency of enterprises and played an important role in the development of enterprise investment.