20世纪70年代,随着布雷顿森林体系的解体,新的浮动汇率制逐步建立起来,同时西方各主要国家加快了货币金融体系国际化和市场化的步伐。在这样的背景下,世界主要国家的货币汇率、银行利率、商品价格的波动日益频繁并互相影响,企业持有的各种资产和经营的各种业务无时不处于资产价 In the 1970s, with the disintegration of the Bretton Woods system, a new floating exchange rate system was gradually established. At the same time, all major western countries accelerated the pace of internationalization and market-oriented monetary and financial systems. In this context, the currencies of the major countries in the world have become increasingly volatile and affect the exchange rates of currencies, bank interest rates and commodities. The various assets held by the enterprises and the businesses they operate are always at asset prices