我国中小进出口企业汇率风险防范对策研究

发布时间：2018-03-01 08:38

本文关键词： 中小进出口企业汇率风险风险防范　出处：《贵州财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：从2005年至今，中国人民银行先后两次对人民币汇率制度进行改革，不断推进有管理的浮动汇率制度改革，增强人民币汇率弹性，人民币汇率波动的幅度也逐渐放宽。在当前的经济环境下，人民币汇率的波动幅度、波动频率和不确定性不断增强，汇率风险对于我国中小进出口企业来说，将成为一种长期性且常态化的风险。因此，采取有效的措施防范汇率风险，以最小的成本获得最大的成效，对于中小进出口企业来说将是一项长期而又艰巨的任务。本文首先从基本理论出发，简述了汇率风险的定义，并介绍了中小进出口企业所面临的三类汇率风险：交易风险、会计风险和经济风险。随后对汇率风险管理的理论进行阐述，包括汇率风险管理原则和战略。其次，从宏观层面和企业自身情况简要概述了我国中小进出口企业面临汇率风险的一些现状。再次，第四章和第五章是本文的主要内容，对目前企业可使用的规避汇率风险方法进行归类总结，防范措施主要分为四类：贸易合同法、财务工具法、贸易融资法和衍生工具法。详细介绍每一类方法如何操作，并补充一些案例分析。第五章则根据中小企业的划型标准，针对汇率风险防范策略将中小企业分为两类，，并分别总结了适用于两类企业的防范策略。最后，对文章进行总结，强调中小进出口企业应结合自身实际情况，综合运用各种避险措施，以最小的成本获取最大的成效。本文主要采用理论分析与案例分析相结合的方法，总结了中型进出口企业和小微型企业所适用的避险策略，希望能给我国广大中小进出口企业在防范汇率风险实务中提供一点点启示。
[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.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.6;F276.3;F752.61

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