| 现金流量套期保值与企业价值研究 |
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| 引用本文： | 姜秀珍,全林. 现金流量套期保值与企业价值研究[J]. 上海交通大学学报, 2005, 39(3): 471-473,478 |
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| 作者姓名： | 姜秀珍 全林 |
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| 作者单位： | 上海对外贸易学院,经贸学院,上海,200062;上海交通大学,国际与公共事务学院,上海,200030 |
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| 摘 要： | 阐述了近年来新兴的风险管理工具——现金流量套期保值的概念，并建立理论模型解释了这一工具与企业价值的关系，证明了在合理的假设条件下现金流量套期保值对企业价值的提升是有益的．最后对该理论在我国的实际应用提出了相应的建议。
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| 关 键 词： | 风险管理 现金流量套期保值 企业价值 理论模型 |
| 文章编号： | 1006-2467(2005)03-0471-03 |
Study on Cash Flow Hedging Strategy and Firm Value |
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| JIANG Xiu-zhen,QUAN Lin. Study on Cash Flow Hedging Strategy and Firm Value[J]. Journal of Shanghai Jiaotong University, 2005, 39(3): 471-473,478 |
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| Authors: | JIANG Xiu-zhen QUAN Lin |
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| Affiliation: | JIANG Xiu-zhen~1, |
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| Abstract: | This paper clarified the conception of cash flow hedging, a new risk management tool. The (paper) also built the theory model and explained the relationship between the tool and firm value, and proved that cash flow hedging is beneficial to improving firm value under the condition of reasonable hypothesis. Some suggestions on the application in China were put forward. |
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| Keywords: | risk management cash flow hedging firm value theory model |
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