企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。
An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
最后，本文以一个利率风险管理的成功实例来说明运用利率衍生工具进行套期保值的有效性。
Finally, it introduces a successful case of managing interest rate risk to prove the effectiveness of using these derivative instruments.
本文从期货交易所的角度提出了套期保值有效性的表示方法，即用期货交易所提供的套期保值服务与理想的服务之间的差距表示。
In this article, a new measure of hedging efficiency is described, namely the measure expresses the distance between the hedging service provided by the futures exchange and the perfect hedge.
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