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随着经济的全球化和市场竞争的加剧,矿产品、石油等大宗货物价格的变动不仅幅度增大而且难以预测,企业可能因瞬息万变的价格变化陷入困境,而套期保值成为企业规避风险、控制资源和实现低成本战略的重要手段和方法。随着商品期货市场更为繁荣的发展,我国企业套期保值业务也将更快增长。为使有色金属及类似企业更好地进行套期保值业务会计核算,笔者针对这一问题进行探讨。
With the globalization of economy and the intensification of market competition, the price changes of bulk commodities such as mineral products and petroleum are not only increased but also unpredictable, the enterprises may get into trouble due to the rapidly changing price changes, and the hedging becomes the risk-avoidance and control Resources and low-cost strategy to achieve an important means and methods. With the more prosperous development of the commodity futures market, the business hedging of enterprises in our country will also grow faster. In order to make non-ferrous metals and similar enterprises better hedge business accounting, the author discusses this issue.