【作者】 谷文林；

【导师】 曹家和；

【作者基本信息】 河海大学 ， 企业管理， 2002， 硕士

【摘要】 世界经济正逐步向全球一体化方向发展，各国对他国经济上的依赖性日益增强。加入WTO后，我国与其他国家的贸易往来将更加频繁，国内经济也愈发受到世界经济的影响。在过去的30年里，全球金融市场经历了深刻的变革，随着布雷顿森林体系中固定汇率制的逐渐解体；浮动汇率制的普及，国际外汇市场的汇率波动日趋频繁。我国外汇管理体制的改革和外汇市场的发展使得人民币汇率开始走向市场，受世界货币体系的影响，汇率变动的频率和范围将大大增强。对具有不稳定性特征的汇率的管理已成为现代企业管理中的一个重要内容。缺乏相应风险意识和管理经验的国内企业可能损失惨重。如何提高自身管理风险的能力，更好地迎接来自各方面的竞争，是我国企业界必须要解决的现实问题。 本文试图借鉴国内外外汇分析的理论与方法，结合人民币汇率的风险特征和我国外汇市场的发展，通过对外汇风险的种类、特征等方而的分析，揭示企业经营管理过程中的外汇风险问题，分析研究外汇风险在企业会计处理中确认、计量、信息披露的原则与方法，并从财务方面探析外汇风险的管理策略与方法。文章为我国企业衡量外汇风险水平、制订管理策略、选择规避途径等分析过程提供方法和安全的参考，并提出若干建设性的管理思路。 本文共分为四部分： 第一章外汇风险管理的意义主要分析我国企业外汇业务面临的风险管理问题，探析外汇业务的发展和汇率频繁波动的原因，介绍了外汇风险的基本类型及特征，从国内外经济形势、我国外汇管理体制及企业自身三个角度说明企业加强外汇风险管理的必要性。 第二章外汇风险管理的会计研究探讨企业处理外汇风险的一般会计方法，揭示企业对外汇风险进行会计确认、会计计量及信息披露的一般人沦与步骤，并对目前企业规避外汇风险的衍生金融工具的特殊会训处叫力“沦进付了分析。 纽二苇外汇风险管理的财务研究主要研究国内外外儿风阶的1要拧丁！1万沾与策略，通过案例分析阐明企业在外汇风险管理。上的处贝啦巧。 第四章联系我国国情探讨国内企业对人民币7L：率风险进竹控制与管川！的相关方法与原则。 小义的结柬部分联系国内外经济形势说明加强企业外汇风险管理的紧迫件与必然性，并指出需加强财务会计方而的研究以适应企业外汇风阶驿理的需要。更多还原

【Abstract】 Nowadays world economy is merging. Countries economies depends on each other far more intensively than before. China will develop its foreign trade with other countries more rapidly now that it becomes a member of WTO. Its economy is liable to be influenced by the world economy. In the past thirty years.the global financial market has renovated deeply. With the breakdown of the Breton Woods Agreement, most countries have chosen floating-rate system instead of fixed-rate system. So exchange rates fluctuate more frequently. With the result of the reform of foreign exchange management system and the development of foreign exchange market in China, RMB exchange rate is changing more frequently. Enterprises is facing greater exchange risk.It is an important task for modern enterprises to manage foreign exchange rate with the uncertainty fators. Firms, which are lack of risk sensibility and experience, lost a lot in exchange rates fluctuation. Chinese enterprises must solve the problem of improving the ability of controlling risk.This essay analyses the Characteristics of foreign exchange risk, together with peculiarity of RMB exchange market. It also discloses corporate ruling problems of foreign exchange risk, studies accounting principles and procedures of confirmation, measurement, disclosure, as well as financial management strategies and methods. The aim of this essay is to provide domestic enterpriseswith some reference of measuring risk magnitude, making strategy and choosing hedging methods. It also suggests some ideas of risk management.This paper consists of four parts:Chapter I points out the problems of foreign exchange risk management, studies the development of foreign transactions and reasons of exchange rate fluctuation. It introduces the elemental types and characteristics of foreign exchange risk, as well as the necessity of strengthening exchange risk management in different aspects.Chapter II introduces the common accounting methods dealing with exchange risk, including procedures and manners of accounting confirmation, measurement, disclosure, It also analyses the special accounting methods of derivative financial instruments reducing exchange riskChapter III studies methods and strategies of controlling foreign exchange risk. It provides some skills of risk management using case analyses;Chapter IV suggests some management principles and methods for domestic enterprises.The ending part of this essay describes the urgency and necessity of strengthening exchange rate risk management, as well as aggrandizing financial and accounting research for a better risk management更多还原