财务管理专业毕业论文--浙江外贸公司外汇风险管理问题研究.docVIP

摘 要 2005年7月，我国人民币汇率形成机制进入了一个以市场供求为基础的参考一篮子货币的管理浮动时期——人民币汇率变动将会更加灵活、更具透明性。这次汇改之前，由于汇率相对稳定，外汇波动带来的外汇风险对企业的影响并不显著，因此企业对于外汇风险既没给予足够的重视，也缺乏相对完善的科学管理方法。但随着汇率制度的改革，对于那些进出口交易量大、交易币种多的外贸公司，外汇风险已成为其必须重点防范的日常风险，因此加强和完善外汇风险管理体系对外贸公司而言显得尤为紧迫和重要。 改革开放以来，浙江对外贸易发展迅速，无论是从纵向的增长速度，还是横向的国内比较，以及结构性的产品升级，浙江对外贸易可以说是中国外贸奇迹的典型代表。本文在阐明外汇风险的概念、种类以及相关外汇风险计量管理模型等理论问题的基础上，分析浙江外贸公司外汇风险管理的现状及其重要性，最后重点针对交易风险、折算风险和经济风险等三种外汇风险分别提出管理策略方法。 关键词：外贸公司；外汇风险；外汇风险管理；模型理论；管理策略 Abstract On July 21, 2005 China’s central bank (PBOC) made an announcement on reforming the RMB exchange rate regime, indicating that China would move toward a managed floating exchange rate regime which based on market supply and demand with reference to a basket of currencies with more flexibility and transparency. Chinese enterprises have long been used to a fixed rate with which they are less exposed to the foreign exchange risk and therefore ignored it to some extent. With further reforms on this regime, the foreign exchange risk will become a daily risk to be cautious of by those multinational corporations which maintain large foreign trade volumes and trade by various kinds of foreign currencies. A better planned system of foreign exchange rate becomes essential and pressing for such big companies. Since the reform and opening up, the rapid development of foreign trade in zhejiang province, whether from the longitudinal growth rate, or transverse comparison, as well as the domestic product in zhejiang province, the structural upgrading of foreign trade is representative of Chinas foreign trade miracle. Based on introduced the concept of foreign exchange risk, categories and the relevant foreign exchange risk measurement management model theory questions, analysis Zhejiang foreign trade companies’ present situation and importance of exchange risk management, finally focused on transaction risk, translation risk and economic risk categories respectively puts forward exchange foreign risk management strategy method. Key Words：Forei