我国外贸企业外汇风险管理研究

发布时间：2018-03-14 20:36

本文选题：外贸企业　切入点：外汇风险　出处：《对外经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国作为贸易大国,企业在对外贸易过程中势必要与不同国家的企业进行货币交换。在当前各国经济疲软态势下,更需要防范汇率波动风险,提高风险意识,做好外汇管理工作。目前全球主要经济体仍处于经济下行阶段,出口贸易呈现下降趋势,2015年和2016年我国出口贸易总额也均呈下降趋势。2016年第三季度数据显示民营企业已经成为我国出口贸易的中流砥柱,而民营企业对于外汇管理的经验相对于国有企业、外资企业来说相对缺乏,且重视程度不足,也缺少相应的人财物的投入。随着国际贸易的不断发展和人民币国际化进程的稳步推进,企业的涉外业务和持有的外币资产逐年增加,企业外汇风险敞口也在不断加大。汇率的变动会通过产品价格、原材料价格、劳动力价格、融资成本等对企业采购、生产、销售等各生产环节产生影响。外汇风险作为企业风险的一个重要组成部分,在企业的整个价值体系中,占有越来越重要的地位,加上汇率走势波动的不稳定性,势必给企业外汇风险管理带来巨大的挑战。本文首先介绍了三种外汇风险,交易风险、经济风险、折算风险并回顾了人民币汇率制度的发展历程,然后从价格、利率、国际收支、心理预期四个方面分析对汇率的影响,这些因素也是企业对汇率走势预测的基础,然后对外贸企业的发展现状做了介绍。本文重点论述了外汇风险管理措施,对风险管理和外汇风险管理做了详细介绍,针对企业面临的三种外汇风险提出相应的管理方案。
[Abstract]:As a big trading country, Chinese enterprises must exchange currency with enterprises of different countries in the process of foreign trade. In the current situation of economic weakness in various countries, it is even more necessary to guard against the risk of exchange rate fluctuations and raise the risk awareness. Do a good job in foreign exchange management. At present, the world's major economies are still in the stage of economic downturn. The export trade shows a downward trend, and the total export trade of China in 2015 and 2016 also shows a downward trend. In in the third quarter of 2016, the data show that private enterprises have become the mainstay of China's export trade. The experience of foreign exchange management in private enterprises is relative to that of state-owned enterprises, and foreign enterprises are relatively short of, and the degree of attention to foreign exchange management is insufficient. With the continuous development of international trade and the steady progress of RMB internationalization, the foreign business and foreign currency assets held by enterprises have increased year by year. The foreign exchange risk exposure of enterprises is also increasing. Changes in exchange rates will lead to the purchase and production of enterprises through product prices, raw materials prices, labor prices, financing costs, etc. Foreign exchange risk, as an important part of enterprise risk, plays an increasingly important role in the whole value system of an enterprise, coupled with the instability of exchange rate fluctuations. This paper first introduces three kinds of foreign exchange risk, trading risk, economic risk, conversion risk, and reviews the development of RMB exchange rate system, then from the price, interest rate, This paper analyzes the influence on exchange rate from four aspects of balance of payments and psychological expectation. These factors are also the basis for enterprises to forecast the trend of exchange rate, and then it introduces the present situation of foreign trade enterprises. This paper focuses on the measures of foreign exchange risk management. This paper introduces the risk management and foreign exchange risk management in detail, and puts forward corresponding management schemes for the three kinds of foreign exchange risk faced by enterprises.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752;F832.6

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