我国涉外企业外汇交易风险研究.pdfVIP

2006 年第 12 期 中央财经大学学报 我国涉外企业外汇交易风险研究 Researh on the Foreign Exchange Transaction Risk of the Enterprises with Foreign Business in China 架书茵 LI Shuγin 〈西安交通大学经济与金融学院北京工商大学经济学院北京 100037) [摘 要〕随着世界经济逐步向全球一体化的方向发展以及我国对 WTO 相关条款的逐步履行，我国 与其他国家的经济往来也变得更加频繁。更为重要的是，我国外汇管理体制改革的进一步深化和外汇市场 的发展和克替，使得人民币汇率开始走向市场，汇事变动的频率和范围将大大增强。因此，在这一背景 下，本文以科学性和前瞻性为指导原则，通过阐述我回涉外企业面临的外汇交易风酷现状和问题，揭示这 类企业加强外汇交易风险管理的必要性，在此基础上，来探讨外汇交易风险对我国涉外企业净利润的影 响，最终结合我回外汇管理体制改革的实践，提出有效防施和规避外汇交易风险的建议和对策。 Abstract: With the development of globalization and the performance of the WTO items , the contacts to the other countries will become more frequently. What is more important , the RMB exchange rate has went into the market and being changed more frequently as the result of the further reform of foreign ex- change management system and the development of foreign exchange market in China. Therefore , the en- terprises with foreign business is facing greater foreign exchange transaction risk. The thesis is science-o- riented and prospect … oriented. First , we talk about the reasons why more and more enterprises meet the problems of foreign exchange transaction risk. 丁hen， we describe the present conditions and !lroblems to show the importance of improving the power of management. And at last , we seek some effective approach to make the management of foreign exchange transaction risk in the enterprises more effective and effi剖 clent. [关键词]涉外企业 外汇交易风险 汇率波动 风险管理 Key words: The enterprises with foreign business Foreign exchange transaction risk Exchange rate fluctuation Foreign exchange ri咔 management [中图分类号] F832.6 [文献标识码] A [文章编号] 1000-1549 (2006) 12-0048…0