金融產品於1990年代首次出現在越南。然而，截至本研究進行時，此產品在越南市場尚未廣泛使用。與金融衍生產品相關議題等研究多數均基於發達市場的觀察積極地進行討論，惟基於在發展市場觀察的研究仍為少數。
本研究旨在探討越南上市上櫃公司衍生性金融商品的使用與其公司特征、財務績效之間的關係，以胡志明證券交易所上市的336家公司為樣本。即使本研究結果對衍生性產品使用與財務績效無法提供結論，本研究結果則顯公司特征與其衍生性金融商品使用的關係以及影響越南上市公司財務績效的其他因素。本研究對企業主管、總監以及越南商業銀行、對衍生性商品市場有興趣者，應有相當參考價值。
關鍵字：衍生性金融商品、公司特征、財務績效、胡志明證券交易、越南市場

Financial derivatives first appeared in Vietnam in the 1990s; however, when this study was conducted, they were not widely used in the Vietnam market. The topic related to financial derivatives is actively debated based on observations in the developed markets, but only in small numbers in the developing markets.
This study adds to the findings in the Vietnam market about the firms’ characteristics, firm performance, and derivatives use by observing 336 firms listed on the Ho Chi Minh Stock Exchange. Although the study cannot draw a definitive conclusion about how derivatives affect firm performance, it pointed out three firm characteristics that affect firms' decisions on utilizing derivatives. Furthermore, this study concluded the effects of various factors on firm performance. It is envisaged that these findings will be helpful to corporate leaders and banks in the Vietnam market.
Keywords: Financial derivatives; firm characteristics; firm performance; Ho Chi Minh Stock Exchange; Vietnam market

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