企业的核心竞争力可以体现为创造剩余价值的能力,而创造剩余价值的能力与有效控制市场价格风险密切相关。因此,有效规避价格风险也是企业的核心竞争力的体现。本文拟通过对套期保值的本质、原则、特征以及作用进行分析,并在此基础上提出相应的程序和策略。 The core competitiveness of enterprises can be reflected in the ability to create surplus value, and the ability to create residual value and effective control of market price risk are closely related. Therefore, effectively avoid the price risk is also the embodiment of the core competitiveness of enterprises. This article intends to analyze the essence, principles, characteristics and functions of hedging, and on the basis of this, puts forward corresponding procedures and strategies.