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期权理论在企业理财中的广泛应用,解决了传统理财中的诸多难题,突破了传统理论的局限。在传统财务考虑时间价值和风险价值基础上,充分关注期权价值,因此更接近现实情况,使决策更加合理。本文对期权在企业理财的筹资、投资、价值分配环节的应用分别加以论述。
The extensive application of option theory in corporate financial management solves many problems in traditional financial management and breaks through the limitations of traditional theory. Based on the traditional financial consideration of the time value and the VaR, we should pay close attention to the value of the option and therefore be closer to the reality and make the decision more reasonable. This paper discusses the application of options in financing, investment and value allocation of corporate finance respectively.