为了适应经济新常态的发展需求,必须不断创新改革企业财务风险管理措施,不断开发与应用新的衍生金融工具,才能改变当前的企业财务风险管理现状,提高企业财务风险管理水平。基于此,本文对当前财务风险管理中衍生金融工具的应用现状进行了深入分析,并提出了相应的改进措施。 In order to meet the development needs of the new normal economy, we must constantly innovate and reform financial risk management measures of enterprises to continuously develop and apply new derivative financial instruments in order to change the current situation of corporate financial risk management and improve the management level of corporate financial risk. Based on this, this article has carried on the thorough analysis to the application present situation of the derivative financial instrument in the present financial risk management, and has proposed the corresponding improvement measure.