【摘要】：“風險”,早期是指：事件的不確定性而導致的不安全。隨國際金融活動日益頻繁且金額日益增大,各種金融風險日益加重,企業(yè)承受的各種企業(yè)風險隨之增長。尤其是上世紀70年代以來開始實施浮動匯率制,投機因素增加,外匯風險控制難度日益增大,給涉及外匯交易的企業(yè)帶來越來越多的風險,易引發(fā)企業(yè)匯兌風險、影響企業(yè)價值變化、導致企業(yè)折算風險或影響企業(yè)利潤。因此匯率和利率的風險管理成為企業(yè)風險管理最重要的組成部分之- 隨國內(nèi)經(jīng)濟的快速增長,國際間貿(mào)易活動日益頻繁,涉及外匯的交易帶來匯率風險和利率風險,同時交易中產(chǎn)生的外匯債務也在受到國內(nèi)外匯率、利率變動的巨大影響。匯率、利率的波動將會給涉外企業(yè)的資產(chǎn)結(jié)構、外匯收入帶來諸多不確定性,如果不能很好的預知和提前開展風險管理,將可能給企業(yè)帶來巨大的經(jīng)濟損失。 中國的航空公司絕大部分都涉及國際業(yè)務,飛機引進、航材、航油消耗購置、外幣債務借貸,相對于普通傳統(tǒng)行業(yè)涉及更多的匯率和利率風險。因此,航空公司更應該重視匯率和利率風險管控,合理調(diào)整自身資產(chǎn)負債、外匯持有量、合理選擇結(jié)算貨幣種類、制定靈活的結(jié)算方式,量身定做適合自己的風險管理和防范方法和制度。 在此我們旨在通過回顧國內(nèi)航空公司目前存在的匯率和利率風險問題,探索期成因,結(jié)合實例舉證分析國內(nèi)航空公司所面臨的利率和匯率風險,并有針對性的提出一些防范方法、建議、總體思路及應采取的管理策略。
[Abstract]:"risk", early on, refers to insecurity caused by the uncertainty of events. With the increasing of international financial activities and the increasing amount of money, all kinds of financial risks are becoming more and more serious. In particular, the floating exchange rate system has been implemented since the 1970s. With the increase of speculative factors and the increasing difficulty of controlling foreign exchange risks, the more risks they bring to enterprises involved in foreign exchange transactions, the easier it is to trigger the exchange risks of enterprises. Affects the enterprise value change, causes the enterprise to convert the risk or the influence enterprise profit. Therefore, the risk management of exchange rate and interest rate has become one of the most important components of enterprise risk management. With the rapid growth of domestic economy, international trade activities become more and more frequent. Transactions involving foreign exchange bring exchange rate risk and interest rate risk. At the same time, the foreign exchange debt generated in the transaction is also greatly affected by the changes of exchange rates and interest rates at home and abroad. The fluctuation of exchange rate and interest rate will bring a lot of uncertainty to the assets structure and foreign exchange income of foreign enterprises. If we can not predict well and carry out risk management in advance, it may bring huge economic losses to enterprises. The vast majority of Chinese airlines are involved in international operations, aircraft imports, aviation materials, aviation fuel consumption, foreign currency debt borrowing, and more currency and interest rate risk than conventional industries. Therefore, airlines should pay more attention to exchange rate and interest rate risk control, rationally adjust their own assets and liabilities, foreign exchange holdings, reasonable choice of settlement currencies, and formulate flexible settlement methods. Tailor to your own risk management and prevention methods and systems. Here, we aim to analyze the interest rate and exchange rate risk faced by domestic airlines by reviewing the current exchange rate and interest rate risk problems of domestic airlines, exploring the causes of the period, and analyzing the interest rate and exchange rate risks faced by domestic airlines. And puts forward some preventive methods, suggestions, general ideas and management strategies.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F562.6;F822.0;F832.6

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本文編號：2206587