【作者】 吴晓庆；

【导师】 吴尚宗；

【作者基本信息】 郑州大学 ， 工商管理， 2010， 硕士

【摘要】 改革开放以来,中国的对外贸易发展迅速。1978年中国的货物进出口总额只有206.4美元,2009年进出口总额则上升为22072.2亿美元,增加了107倍。对外贸易对我国经济社会发展发挥着重大作用。随着我国对外开放步伐逐渐加快,外贸业务财务风险也随之增长。特别是金融危机爆发以来,我国进出口贸易中不确定因素明显增多,国际市场买家拖欠、拒付账款和破产的现象明显增多,造成我过许多企业尤其是中小企业损失惨重、甚至破产。面对严峻的形势,加强外贸业务财务风险防范研究,提高防范风险的能力和技巧显得十分重要和急迫,直接关系着企业的生死存亡。本文结合国际金融危机的大背景,对信用风险、外汇风险、结算风险、现金流风险、反倾销风险等主要外贸业务财务风险的内涵、特点等基本内容进行了简要阐述,对各种风险产生的原因进行深入细致的分析研究,提出了多种风险防范措施,以提高企业应对外贸财务风险的能力和技巧,增强企业在国际市场上的核心竞争力,保障国家经济安全。针对信用风险,着重提出加强事前、事中、事后的全过程风险管理。针对外汇风险,提出安排好计价币种、运用金融工具等多项措施来防范和化解外汇管理中的三种风险。针对结算风险,提倡根据具体情况灵活选择结算方式,并可以综合运用结算方式降低风险。针对现金流风险,提出开源节流等多项措施,提高资金使用效益。研究企业财务风险的成果不少,而研究外贸财务风险的文著很少。对于反倾销风险,现有研究成果多从管理学、法学等方面对风险管理进行探讨,而很少从会计学的角度进行分析。面对我国日趋严重地遭遇反倾销调查的实际情况,本文从会计角度提出了企业应对反倾销调查的对策,特别强调指出了需要协调我国会计准则与国际会计准则的差异,以完善成本会计核算、加强成本管理、保护我国出口企业的产品在国际市场上的合法利益。这是本文的特色和创新点。更多还原

【Abstract】 Since reform and opening, China’s foreign trade has developed rapidly. Import and export of Chinese goods in 1978 totaled only 206.4 U.S.dollars, total imports and exports in 2009 rose to 2.20722 trillion U.S.dollars, an increase of 107 times. Foreign Trade on China’s economic and social development play a significant role. With the gradually accelerating pace of China’s opening up, the financial risk of foreign trade also will increase. Especially in the the financial crisis, China’s foreign trade increased significantly in uncertainties.The phenomenon of international market buyers defaulted, non-payment of accounts and bankruptcies increased significantly, with the result that many enterprises, especially SMEs, losses or even bankruptcy. Faced with the grim situation, strengthening the prevention of financial risks about foreign trade and improving the capacity and skills in risk prevention is very important and urgent, which is directly related to the survival of enterprises.In this paper, with the background of the international financial crisis,the content, features and other elements of major financial risk include credit risk, foreign exchange risk, settlement risk, cash flow risk, the risk of anti-dumping are briefly described. the causes of the various risks to in-depth and detailed analysis.The paper presented a variety of risk prevention measures to improve the business’s ability to respond to financial risks of foreign trade, and enhance the core competitiveness of business in the international market, safeguard national economic security. For credit risk, focusing on strengthening the whole process of risk management. Against foreign exchange risk, make arrangements for currency valuation, the use of financial instruments and other measures to prevent and reduce foreign exchange risk. For the settlement risk, promote flexibility in choice under the circumstances settlement and comprehensive application of the method of payment which can reduce risk. For cash flow risk, raise income,reduce expenditure and make other measures to improve capital efficiency.The outcome of financial risk is more, but the text book about financial risk of foreign trade is very little. The risk of anti-dumping, the existing research results more from the management, law and other aspects of risk management, and rarely from the perspective of accounting.The face of China’s increasingly serious anti-dumping investigation of actual conditions, the paper put forward anti-dumping investigation of countermeasures from an accounting point of view, in particular, emphasized the need for coordination of chinese accounting standards and international accounting standards in different to enhance cost management and protect the legitimate interests of our export enterprises in the international market. This is the paper’s features and innovation.更多还原