企业汇率风险和防范.docVIP

企业汇率风险和防范 国际贸易学硕士研究生学位论文 企业的汇率风险及其防范 姓 名： 范 雪 舟 学 号： 20041130184 院 系： 国际经济贸易学院 专 业： 国际贸易学 导 师： 王 飞 中国，北京 2006 年 4 月I 致 谢 本文在写作过程中参考了许多学者的相关著作与研究成果。指导教师王飞博 士也在文章选材，结构，写作方法与最终的成文过程中给和了极大的帮助。在此 对以上各位学者及指导教师王飞博士致以最衷心的感谢。II 企业的汇率风险及其防范 范雪舟 2006 年 4 月 摘 要 2005 年 7 月 21 日中国人民银行发布公告称：自即日起，中国开始实行以市 场供求为基础、参考一篮子货币进行调节、有管理的浮动汇率制度。汇率的波动 必将更加频繁，必然会对企业生产经营活动产生影响。如何防范汇率风险已成为 企业不可回避的问题。首先本文回顾了世界与我国的汇率制度的演变，分析了汇 率的决定因素与波动因素，引出了外汇风险的具体含义并对其类型与识别进行阐 述；然后对不同类型企业面临的外汇风险进行分析与举例；最后根据这些风险从 企业经营的角度提出建议，希望能对企业的经营者认识与防范外汇风险有所启 发。 中图分类号：F830.7 关键词：外汇风险，汇率，企业，风险防范III Foreign Exchange Risk and Countermeasures of Enterprises Fan Xuezhou April, 2006 Abstract This article analyzes foreign exchange risk and finds countermeasure of foreign exchange risk on behalf of the enterprises. Firstly, this article reviews the world and China foreign exchange system revolution; analyzes the determined elements and inflated elements of the foreign exchange rate and give rise to the definition, classification and identification of the foreign exchange risk. Secondly, this article gives the different examples and analyzes the foreign exchange risk of different types of enterprises. At last, based on the analyses above, this article finds the ways to solve this problem in the view of the executives of the enterprises. Wish this article can give the light on how to acknowledge and avoid the foreign exchange risk for the executives of the enterprises. JEL classification: F31 Key words: Foreign Exchange Risk; Foreign Exchange Rate; Enterprise; CountermeasuresIV 目 录 致 谢·····························································Ⅰ 摘 要（中文）·······················································Ⅱ 摘 要（英文）·······················································Ⅲ 一 序 言··························································1 二 中国的外汇体制·················································2 （一）世界汇率制度的演变······································2 （二）改革开放后人民币汇率制度的演变·························3 （三）汇率波动对企业的影响································