会计学本科生毕业论文-人民币汇率变动对我国家电企业影响的调查分析——以四川长虹公司为例.docVIP

河南财经政法大学本科生毕业论文 人民币汇率变动对我国家电企业影响的调查分析——以四川长虹公司为例 院系名称 会计学院 姓　　名 　　号 专　　业 指导教师 2011年月日  Abstract With Chinas rapid economic development and the international environment changes, the RMB has appreciated substantially and is expected to also continue to rize, which leads to putting great pressure on import and export household electrical enterprises ,exports increase risk.How to guard against exchange rate risk management has become one of the issues to be resolved urgently to Chinas home appliance import and export enterprises in the international market competition . This paper analyzes the characteristics of household electrical appliance enterprises,exchange rate risk they have to be faced with , the function of exchange risk and the management facts,which based on the theory of exchange rate and exchange rate risk management.For the common problems that exist in Exchange rate risk management of the household electrical appliance enterprises ,setting the Sichuan Changhong Group Limited company s exchange rate risk management as a case ,this article give detailed feasible analysis of the companys export strategy, export contract terms and the use of financial derivative instruments against exchange rate risk .And at the same time,it selects the methods of exchange rate risk and optimize the combination ,proposing prevention programs about the export strategy and export business .Household electrical appliance enterprises is in a crisis,and also it has hopes, how to deal with this exchange rate war will determine the success of export business industry, Key words: exchange rate , home appliances business, RMB appreciation 目 录 引言 1 一、 汇率风险的理论介绍 2 （一） 汇率风险的概述 2 （二） 汇率风险的类型 2 （三） 汇率变动对经济的影响 3 1． 汇率变动对进出口的影响 3 2． 汇率变动对国际资本移动的影响 3 3． 汇率变动对物价的影响 4 4． 汇率变动对产业结构和资源配置的影响 4 二、 四川长虹的简介 4 （一） 四川长虹基本情况简介 4 （二） 四川长虹采用的外币核算方法 5 （三） 四川长虹受到的汇率变动影响 5 三、 汇率变动对四川长虹的调查分析 6 （一） 汇率变动对现金流量表的影响 6 （二） 汇率变动对资产负债表的影响 7 1． 汇率变动对应收账款的影响 7 2． 汇率变动对合并财务报表的影响 8 （三） 汇率变动对利润表的影响 9