随着市场经济的发展,企业经营环境变得复杂,商品价格波动带来风险的机率加大,套期保值逐渐成为企业规避价格波动风险的重要工具。套期保值虽然具有规避风险的功能,但它是一把双刃剑,也有其自身的风险。本文就套期保值对风险规避作用从其动作机理和具体应用等方面进行探讨。 With the development of market economy, the business environment becomes more complicated, and the risk of commodity price volatility increases. The hedging gradually becomes an important tool for enterprises to avoid the risk of price fluctuation. Although hedging has the function of avoiding risks, it is a double-edged sword, but also has its own risks. In this paper, hedging on the role of risk aversion from the action mechanism and the specific application and so on.