本文關(guān)鍵詞： 中小進(jìn)出口企業(yè) 匯率風(fēng)險(xiǎn) 風(fēng)險(xiǎn)防范　出處：《貴州財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：從2005年至今，中國(guó)人民銀行先后兩次對(duì)人民幣匯率制度進(jìn)行改革，不斷推進(jìn)有管理的浮動(dòng)匯率制度改革，增強(qiáng)人民幣匯率彈性，人民幣匯率波動(dòng)的幅度也逐漸放寬。在當(dāng)前的經(jīng)濟(jì)環(huán)境下，人民幣匯率的波動(dòng)幅度、波動(dòng)頻率和不確定性不斷增強(qiáng)，匯率風(fēng)險(xiǎn)對(duì)于我國(guó)中小進(jìn)出口企業(yè)來說，將成為一種長(zhǎng)期性且常態(tài)化的風(fēng)險(xiǎn)。因此，采取有效的措施防范匯率風(fēng)險(xiǎn)，以最小的成本獲得最大的成效，對(duì)于中小進(jìn)出口企業(yè)來說將是一項(xiàng)長(zhǎng)期而又艱巨的任務(wù)。 本文首先從基本理論出發(fā)，簡(jiǎn)述了匯率風(fēng)險(xiǎn)的定義，并介紹了中小進(jìn)出口企業(yè)所面臨的三類匯率風(fēng)險(xiǎn)：交易風(fēng)險(xiǎn)、會(huì)計(jì)風(fēng)險(xiǎn)和經(jīng)濟(jì)風(fēng)險(xiǎn)。隨后對(duì)匯率風(fēng)險(xiǎn)管理的理論進(jìn)行闡述，包括匯率風(fēng)險(xiǎn)管理原則和戰(zhàn)略。 其次，從宏觀層面和企業(yè)自身情況簡(jiǎn)要概述了我國(guó)中小進(jìn)出口企業(yè)面臨匯率風(fēng)險(xiǎn)的一些現(xiàn)狀。 再次，第四章和第五章是本文的主要內(nèi)容，對(duì)目前企業(yè)可使用的規(guī)避匯率風(fēng)險(xiǎn)方法進(jìn)行歸類總結(jié)，防范措施主要分為四類：貿(mào)易合同法、財(cái)務(wù)工具法、貿(mào)易融資法和衍生工具法。詳細(xì)介紹每一類方法如何操作，并補(bǔ)充一些案例分析。 第五章則根據(jù)中小企業(yè)的劃型標(biāo)準(zhǔn)，針對(duì)匯率風(fēng)險(xiǎn)防范策略將中小企業(yè)分為兩類，，并分別總結(jié)了適用于兩類企業(yè)的防范策略。 最后，對(duì)文章進(jìn)行總結(jié)，強(qiáng)調(diào)中小進(jìn)出口企業(yè)應(yīng)結(jié)合自身實(shí)際情況，綜合運(yùn)用各種避險(xiǎn)措施，以最小的成本獲取最大的成效。 本文主要采用理論分析與案例分析相結(jié)合的方法，總結(jié)了中型進(jìn)出口企業(yè)和小微型企業(yè)所適用的避險(xiǎn)策略，希望能給我國(guó)廣大中小進(jìn)出口企業(yè)在防范匯率風(fēng)險(xiǎn)實(shí)務(wù)中提供一點(diǎn)點(diǎn)啟示。
[Abstract]:Since 2005, the people's Bank of China has twice reformed the RMB exchange rate regime, pushing forward the reform of the managed floating exchange rate system and enhancing the flexibility of the RMB exchange rate. The range of RMB exchange rate fluctuations has also been gradually relaxed. Under the current economic environment, the fluctuation range, frequency and uncertainty of the RMB exchange rate are constantly increasing. The exchange rate risk is for small and medium-sized import and export enterprises in China. Therefore, it will be a long-term and arduous task for small and medium-sized import and export enterprises to take effective measures to guard against exchange rate risk and obtain the maximum effect at the minimum cost. This paper first introduces the definition of exchange rate risk from the basic theory, and introduces three kinds of exchange rate risk that small and medium-sized import and export enterprises are facing: transaction risk. Accounting risk and economic risk. Then the theory of exchange rate risk management, including the exchange rate risk management principle and strategy, is expounded. Secondly, from the macro level and the situation of enterprises themselves, the paper briefly summarizes the current situation of exchange rate risk faced by small and medium-sized import and export enterprises in China. Thirdly, chapter 4th and chapter 5th are the main contents of this paper. The methods of avoiding exchange rate risk that enterprises can use at present are classified and summarized. The precautionary measures are divided into four categories: trade contract law, financial instruments law, etc. Trade Finance and Derivatives. Describes in detail how each method works and complements some case studies. Chapter 5th classifies small and medium-sized enterprises into two categories according to the classification standard of small and medium-sized enterprises, and summarizes the strategies that are suitable for the two types of enterprises. Finally, the article summarizes, emphasizes that small and medium-sized import and export enterprises should combine with their own actual situation, comprehensive use of all kinds of risk avoidance measures, with the minimum cost to obtain the greatest results. This paper mainly adopts the method of combining theoretical analysis with case analysis, and summarizes the risk avoidance strategies for medium-sized import and export enterprises and small and micro enterprises. The author hopes to provide a little enlightenment to the small and medium-sized import and export enterprises in the practice of preventing exchange rate risk.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.6;F276.3;F752.61

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相關(guān)期刊論文 前10條

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本文編號(hào)：1551195