我国企业外汇风险管理研究

【作者】 陆茹；

【导师】 杜玉兰；

【作者基本信息】 南京理工大学 ， 工商管理， 2002， 硕士

【摘要】 在中国不断开放的经济和金融体系环境下，企业不仅面临激烈的市场竞争，同时要避免汇率变动带来的外汇风险。中国企业目前普遍缺乏外汇风险管理的经验和必要的能力，因此，对企业面临的环境和可行的外汇风险管理手段进行考察，将有助于企业应付经济全球化带来的更多考验。 本文在客观评述我国企业目前外汇风险管理现状的基础上，以西方汇率理论为分析工具，从影响汇率变动的主要因素的视角，分别对交易风险、会计风险和经济风险的测量方法进行了系统分析。最后，结合企业风险管理的相关理论，对涉外经营企业提出了具有操作意义的相应管理措施。更多还原

【Abstract】 With the opening economic and financial system of China, the enterprises have to face up the risk of exchange as well as the fierce marketing competition. However, most of Chinese enterprises are lack the essential experience and ability of managing exchange risk. Therefore, investigating the environment of the risk management will be help enterprises to deal with the venture from the opening capital market.Based on the status quo of exchange risk management in China, we learn that the enterprises are still at their elementary stage, resulting from the environment of inside and outside. To solve the problem, the paper analysis the key factor effecting the fluctuate of exchange rate and put forward the means of measuring risks, i.e., transaction risk, accounting risk and economic risk. Based on the theory of risk management, the paper brings forward the idiographic advice for exporting-oriented companies and Multinational Corporation更多还原