摘要:伴随着经济全球化步伐的不断加快，各国外部生存的环境日益变得复杂多变，企业之间竞争日渐趋于白热化，外部经营环境中的不确定性日益增加。企业日常经营活动中所使用的传统的财务决策方法无法真正做到对不确定性价值的有效计量，因此，企业很难做出科学而准确的决策。期权作为一种衍生的工具逐渐被人们在公司财务金融中广泛应用
本文从期权的理论、发展及应用现状入手，对期权理论应用于公司投资、筹集等财务决策进行深入研究，最后提出了一些合理化建议。通过对期权在公司筹资、投资、股票金融以及应对财务风险等方面的具体应用的研究，将有利于推动期权理论在企业的财务金融决策中的应用，可以帮助企业轻易地实现对不确定性蕴含价值的有效计量。最后总结期权理论应用过程中的优势及存在问题，提出相应解决方法。
关键词 期权；财务金融；筹资决策；投资决策
Abstract:The current enterprise management environment is more and more complex, competition is increasingly fierce, the uncertainty of the external environment is increasing. Adopted by the traditional method of financial decision-making and enterprise can not effectively measure the value of uncertainty, therefore, difficult to make accurate decisions. Option as a derivative of the tool gradually been widely used in the company financial
This article from the theory, development and application status of options, the option theory is applied in corporate investment, raise financial decisions, such as in-depth research, finally puts forward some reasonable Suggestions. Through the options in the company's financing, investment, financial stocks as well as the response to the financial risk of the practical application of research, will be conducive to promoting option theory application in the enterprise financial decision, can help enterprises to easily implement contains the value of the effective measurement of uncertainty. Finally summarize advantages and existing problems in the process of option theory application, put forward the corresponding solutions.
Key words Options Financial Financing decisions Investment decisions
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