摘要
用信息经济学理论解释了利率互换对利率风险的控制作用,证明了在开放经济条件下利用利率互换有利于企业在债务融资时有效控制利率风险并降低融资成本,为企业融资决策提供了理论指导和技术支持。
This paper explains the function about interest rate swaps in controlling interest rate risk by using the information economics,and gives a testification that enterprises can use interest rate swaps to control interest rate risk effectively and decrease cost of financing under the condition of opening economy,and Provides a guidance of theory and a technically sustaining for companies making financing decision.
出处
《雁北师范学院学报》
2003年第1期30-33,共4页
Journal of Yanbei Teachers College
基金
国家自然科学基金重大资助项目(59990470-4)
国家自然科学基金海外杰出青年B类基金资助项目(70028102)
关键词
企业
利率互换
利率风险
风险控制
开放经济
融资
enterprises
financing
interest rate risk
interest rate swaps
risk controlling
