进出口企业汇率风险管理研究

发布时间：2018-12-27 10:30

【摘要】：自从2001年我国加入WTO以来,我国的进出口贸易额开始快速上升,汇率的变化对进出口企业的影响力日渐引起重视。无论是何种规模、行业和经营性质的进出口企业,都应重视汇率风险的学习和研究,将其作为公司经营的重要部分认真对待。首先,本文将汇率风险分为三类:交易风险、经济风险和折算风险。由于折算风险最终影响到的是财务报表上的数据,对企业的具体影响较小,本文侧重分析了交易风险和经济风险相对应的管理方法。其次,本文分析了我国进出口企业汇率风险管理现状和其中的主要问题,并就具体案例展开分析,并针对我国进出口企业的实际情况提出了汇率风险管理建议。本文以理论和实际相结合的方式对进出口企业汇率风险管理进行了研究,实用性较强,希望能为我国进出口企业提供参考。
[Abstract]:Since China's entry into WTO in 2001, China's import and export trade has been rising rapidly, and the influence of exchange rate on import and export enterprises has been paid more and more attention. No matter what the scale, industry and nature of the import and export enterprises, we should pay attention to the study and study of exchange rate risk, as an important part of the management of the company seriously. First of all, the exchange rate risk is divided into three categories: transaction risk, economic risk and conversion risk. Because the conversion risk affects the data on the financial statement and has little effect on the enterprise, this paper focuses on the management method of the transaction risk and the economic risk. Secondly, this paper analyzes the current situation and main problems of exchange rate risk management of import and export enterprises in China, and analyzes the specific cases, and puts forward some suggestions on exchange rate risk management in view of the actual situation of import and export enterprises in China. This paper studies the exchange rate risk management of import and export enterprises by combining theory and practice.
【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】：2015
【分类号】：F752.6;F832.6

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