企業從事交易活動可能會面臨市場風險(e.g., 股票交易), 利率風險(e.g, 債券交易), 與外匯風險(e.g., 進出口貿易), 這些潛在風險會使企業的金融資產減損或是銷貨成本增加, 為了減少這些風險因子的影響, 企業可選擇適當的衍生性工具規避風險, 其相關的避險成本與公允價值必須揭露於財務報表中。
本課程主要介紹衍生性工具與其避險策略, 包含遠期契約, 期貨, 選擇權與交換, 提供會計專業學生對這些避險工具有基本的認識。

Enterprises engaged in trading activities may face market risks (e.g., stock trading), interest rate risks (e.g., bond transactions), and foreign exchange risks (e.g., import and export trade). These potential risks will cause the enterprise's financial assets to be impaired or the cost of goods sold to increase. In order to reduce the impact of these risk factors, enterprises can choose appropriate derivative instruments to avoid risks. The related hedging costs and fair value must be disclosed in the financial statements.
This course mainly introduces derivative instruments and hedging strategies, including forward contracts, futures, options and exchanges, and provides accounting students with a basic understanding of these hedging tools.

黃昱程, 2015, 期貨與選擇權：衍生性金融商品入門經典, 4版 華泰文化出版社

Huang Yucheng, 2015, Futures and Options: An Introduction to Derivative Financial Products, 4th Edition, Huatai Culture Publishing House