中小型外贸企业的外汇风险管理研究

发布时间：2018-05-15 17:26

本文选题：中小型外贸企业 + 外汇风险　；参考：《湖南大学》2013年硕士论文

【摘要】：2005年7月21日，我国开始实行有管理的浮动汇率制度，人民币汇率不再单一盯住美元，形成更富有弹性的人民币汇率机制，这一改变使得汇率变动的不确定性变大。中小型外贸企业由于实力弱，规模小、对外汇市场信息的敏感度不够，抗风险能力不足，汇率的变化极易使其的价格优势丧失。因此中小型外贸企业在当前的弹性汇率机制下极容易遭受损失。为了更好地经营，它们需要积极主动寻求有效方法来分散风险。显然，通过对具体中小型外贸企业的外汇风险管理问题进行研究可以对类似的中小型外贸企业起到借鉴作用。本文以一典型中小型外贸企业新程湘绣进出口公司为例，研究中小型外贸企业如何合理有效地规避汇率变动带来的风险。该论文介绍了研究背景、国内外对外汇风险管理的研究现状和本文的研究内容以及研究目的。阐述了外汇风险及其对贸易的影响的相关理论，包括外汇风险的概念、成因、分类，外汇风险、汇率波动与贸易发展的相关理论以及外汇风险的防范理论。重点选取了中小型外贸企业新程湘绣进出口公司进行案例分析，先对中小型外贸企业的外汇风险管理进行了一般性分析。再通过介绍新程湘绣进出口公司的概况以及新程湘绣进出口公司在当前汇率波动频繁、人民币不断升值的背景下面临的三大外汇风险来具体说明中小型外贸企业在汇率波动频繁的现状下面临的外汇风险。并对新程湘绣进出口公司面对外汇风险时所做的具体措施进行了介绍，为其他中小型外贸企业提供一些启示。接下来在案例分析的基础上提出了中小型外贸企业在外汇风险防范上的建议。在当今汇率波动频繁的情况下，每个中小型外贸企业都必须提高外汇风险意识，通过优化外汇风险人员配置和引进相关人才，结合自身所处的行业和每笔交易的实际情况选择合适的外汇风险管理方法，，并根据企业面临的不同外汇风险类型选择合适的金融工具，一定能将企业经营中所面临的外汇风险所带来的损失减至最低。
[Abstract]:On July 21, 2005, China began to implement a managed floating exchange rate system. The RMB exchange rate is no longer pegged to the US dollar, forming a more flexible RMB exchange rate mechanism, which makes the uncertainty of the exchange rate change greater. Because of its weak strength and small scale, small and medium-sized foreign trade enterprises are not sensitive to foreign exchange market information and have insufficient ability to resist risks. The change of exchange rate can easily lead to the loss of their price advantage. Therefore, small and medium-sized foreign trade enterprises are vulnerable to loss under the current flexible exchange rate mechanism. In order to operate better, they need to actively seek effective ways to spread risk. Obviously, the study on foreign exchange risk management of small and medium-sized foreign trade enterprises can be used as a reference for similar small and medium-sized foreign trade enterprises. This paper takes a typical small and medium-sized foreign trade enterprise Xindeng Xiangxiu Import and Export Company as an example to study how small and medium-sized foreign trade enterprises can reasonably and effectively avoid the risk of exchange rate change. This paper introduces the research background, the current situation of foreign exchange risk management at home and abroad, the content and purpose of this paper. This paper expounds the relevant theories of foreign exchange risk and its influence on trade, including the concept, origin, classification, foreign exchange risk, exchange rate fluctuation and trade development of foreign exchange risk, as well as the prevention theory of foreign exchange risk. Focus on the selection of small and medium-sized foreign trade enterprises Xincheng Xiangxiu Import and Export Company for the case study, the first small and medium-sized foreign trade enterprises foreign exchange risk management for a general analysis. Then, by introducing the general situation of Xincheng Xiang embroidery Import and Export Company and the frequent exchange rate fluctuation of Xincheng Xiang embroidery Import and Export Company, Under the background of RMB appreciation, three foreign exchange risks are faced to explain the foreign exchange risks faced by small and medium-sized foreign trade enterprises in the current situation of frequent exchange rate fluctuations. It also introduces the concrete measures taken by Xincheng Xiangxiu Import and Export Company in the face of foreign exchange risk, and provides some enlightenment for other small and medium-sized foreign trade enterprises. Then, on the basis of case study, the paper puts forward some suggestions on foreign exchange risk prevention for small and medium foreign trade enterprises. Under the current situation of frequent exchange rate fluctuations, every small and medium-sized foreign trade enterprise must raise the awareness of foreign exchange risk by optimizing the foreign exchange risk staffing and introducing relevant talents. According to their own industry and the actual situation of each transaction, choose the appropriate foreign exchange risk management method, and choose the appropriate financial instruments according to the different types of foreign exchange risk faced by the enterprise. It can reduce the losses caused by foreign exchange risk to the minimum.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.6;F752.6

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