本文通过对利率套期保值思想的阐述,运用利率套期保值理论,结合发电企业的实际生产经营情况和外部融资环境,对比传统短期财务融资策略思想,分四种情况来分析发电企业财务费用的长期战略规划,为公司规避财务风险和经营风险敞开了另外一扇窗户,同时为进一步相关理论研究做出了初步的铺垫。 Based on the explanation of interest rate hedging theory and the theory of interest rate hedging, combining with the actual production and operation of power generation enterprises and the external financing environment, this paper compared the traditional short-term financial financing strategy ideas in four situations to analyze the financial costs of power generation enterprises Long-term strategic planning opened up another window for the Company to avoid financial risks and operational risks, and laid the foundation for further relevant theoretical research.