一般企業財務避險策略之建構－以電力製造業為例

• Main Authors: Wei-Yun Chang, 張瑋芸
• Other Authors: 蔡彥卿
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/82459841926983577702

碩士 === 國立臺灣大學 === 會計學研究所 === 93 === Different financial hedging strategy will have diverse impact on business entities. This thesis draws on the method of industry analysis and risk management and aims to think in the view of the total value of a business, and tries to establish financial hedging strategies for the business. In order to illustrate, this thesis takes Taiwan Power Company for example. Moreover, with the big change in accounting standards, hedging activities of business will be influenced by these new accounting rules. This thesis also takes into account the new accounting standard of No.34 that will be introduced in the very next year. In sum, this thesis aims to give management some suggestions on financial risk management, and tries to establish financial hedging strategies for businesses. Finally, this thesis will apply the new accounting standard to these financial hedging strategies and illustrations.