随着市场经济和国际贸易日趋加剧,如何建立和完善企业套期保值准则,有效规避风险,参与资源配制,实现成本战略,提升核心竞争力,已经成为可持续发展的目标。本文具体分析了我国套期保值准则在实务中的具体运用,保障企业健康稳定的发展。 With the market economy and international trade increasing day by day, how to establish and perfect the enterprise hedging principle, effectively avoid the risk, participate in the resource allocation, realize the cost strategy and enhance the core competitiveness has become the goal of sustainable development. This paper analyzes the specific application of our hedging guidelines in practice, to ensure the healthy and stable development of enterprises.