摘要:自十九世纪八十年代，布雷顿森林体系崩溃，金融衍生工具登上历史舞台，并迅速传播到世界各地。受西方国家的影响我国企业也尝试使用金融衍生工具。第一张外汇期货合约是在1972年的5月，是由美国芝加哥的商业交易所推行的，具体在其国际货币市场上有这类期货，这也标志着金融衍生品的时代发展正式开始。在之后的时期里，对金融衍生工具的褒贬不一，但是由于它特殊的风险规避能力，是其他风险控制手段所无法代替的，金融工具还是迅速传播到世界各地。中信泰富公司是我国早期在香港交易所上市的综合型控股公司，公司涉及业务覆盖面广，项目类型多样化，并且公司积极利用金融衍生工具为其开展国际业务增收。本文在概念分析法、案例研究法和文献分析法的基础上，以中信泰富公司金融衍生工具在企业财务管理中的应用为案例，分析了中信泰富公司的财务现状和金融衍生工具在财务管理中存在问题，在对中信泰富公司在金融衍生工具的使用问题的分析中，找出影响中信泰富应用金融衍生工具提高企业盈利的原因，提出了中信泰富公司发展金融衍生工具的要求和注意事项，有助于完善中信泰富企业内部财务管理制度，更好的分析衡量金融衍生工具在企业财务管理中的作用。
关键词 金融衍生工具；财务管理；金融危机
Abstract:In 1880's , the Bretton Woods system collapse, financial derivatives boarded the stage of history, and quickly spread to other parts of the world, under the influence of western countries of China's enterprises also try to use financial derivatives. In 1972 May the first foreign exchange futures contracts in the United States, the Chicago Mercantile Exchange (CME) of the international monetary market launch, marking the financial derivatives officially boarded the stage of history. In the following years, the financial derivatives are mixed, but due to its special risk aversion ability is other risk control methods can not be replaced, the financial tools and quickly spread to the rest of the world. CITIC Pacific Ltd is a comprehensive China early in the Hongkong stock exchange - listed holding company, the company business scope extensive coverage, project diversification, and actively use financial derivative instruments to carry out international business for its income. Based the analysis research method, case method and literature analysis method, application in CITIC Pacific Financial Derivatives in the financial management of enterprises as a case, analysis of CITIC Pacific in the financial situation and financial derivative problems in the financial management of the company, CITIC Pacific in the analysis using the financial derivatives in, find out the influence of CITIC Pacific use of financial derivatives to improve profitability, the CITIC Pacific Ltd. the development of financial derivatives requirements and precautions for help on improving CITIC Pacific enterprise internal financial management system better measure of financial derivatives in the financial management of enterprises
Keywords Financial derivatives The financial management
