外贸企业出口风险的会计防范研究毕业论文.docVIP

毕业论文 （20_ _届） 外贸企业出口风险的会计防范研究 摘 要 自从我国加入WTO以来，中国社会主义市场化又打开了一页新篇章，外贸企业在中国蓬勃兴起，并占据了很重要的地位。但之后的美国次贷危机引起国际金融形势动荡，并拖累我国的实体经济，我国外贸企业的出口环境日益严峻，外需锐减，金融危机造成企业支付能力下降，即使是一贯诚信的国外进口商，也出现违约、逃债、破产倒闭的现象。“出口风险的防范”已经成为社会热门话题，将企业净利润提升是企业管理者最关心的问题，也是国民经济繁荣持续发展的关键。 本文从出口风险的理论研究为出发点，采用实证分析的方法，以维科精华为模型，针对当前人民币持续升值的长期趋势、结合企业的实际情况环境增强市场竞争力 关键词： Abstract Since joining WTO, Chinas socialist market has opened a new chapter, foreign trade enterprises in China booming rise, and occupied a very important position. But the U.S. subprime mortgage crisis has caused turmoil in international financial situation, and also dragged down Chinas real economy, Chinas foreign trade export environment became increasingly serious, external demand reduced quickly, financial crisis caused businesses to pay a reduced ability, even the usual integrity of the foreign importers, also breach of contract, avoiding the debt or bankruptcy. Export risk prevention has become a hot topic. How to use international business law and corporate accounting standards to reduce the risk of foreign trade enterprises, to increase the corporate net profit is the issue which managers are most concerned about, also the key to economic prosperity and sustainable development. This paper studies the theory from export risk as a starting point, on the method of the empirical analysis, for the model with group-based operations, in view of the current long-term trend continued appreciation of RMB, combined with the actual condition and environment enterprises, studied under the enterprise is rising in the high cost of raw materials, high in bad account receivable increased possibility, generated by export risk. And proposed in this foundation establish and perfect the internal control system of accounting, to establish an effective risk early warning mechanism, reasonable use accounting methods of financial instruments to reduce the risk of a foreign trade enterprise exports countermeasures. Hope that through this study can help the fore