The following will introduce some main ideas of financial engineering. We can read them carefully, which is also beneficial to ourselves. (1) Alleviating information asymmetry. An important link to solve the agency problem is to alleviate the information asymmetry. By adding special clauses to enterprise securities, we can establish signal display mechanism, improve information distribution structure and strengthen information transmission, so as to alleviate information asymmetry.

(2), the use of comparative advantages. Based on Adam Smith's absolute interest theory, david ricardo put forward the theory of comparative interest in Political Economy and Taxation Principles. When enterprises participate in financial activities, they can make use of financial comparative advantages through financial engineering to achieve win-win or multi-win, and financial swap is a typical application.

(3) insurance. Simple hedging can wash away most of the risks, but it obliterates the possibility of future benefits. Inspired by the insurance industry, there are a lot of insurance strategies in enterprise financial engineering: under the premise of ensuring the existence of a set minimum income/maximum risk level, the right to obtain higher benefits in the future can be reserved.

(4), evasion. The goal of maximizing the value of modern enterprises will be constrained and suppressed by various internal and external factors, and enterprises will try to get rid of them. Evasion is the most direct and natural way to get rid of it. Enterprises use risk tools to hedge risks, use reasonable tax avoidance to reduce tax burden, and use transnational investment and financing tools to enter the market of regulated countries, all of which are important manifestations of evasion in the operation of enterprise financial engineering.