内容摘要
经济全球化浪潮席卷了整个世界，各国企业不论是主动还是被动，都不可避免地参与到这场浪潮之中。由于汇率的波动对公司现金流量，资产和负债以及日常经营产生很大影响，中国跨国经营企业或国外跨国公司都将经常面临外汇风险的威胁。因此，文章从汇兑损益研究入手，结合上市公司2010年财务数据对我国外贸企进行分析，并以衮州煤业和中国石油这两个受汇兑损益的影响最大的上市公司作为研究对象，利用实证分析与理论分析相结合的方法研究汇兑损益对公司财务的影响，得出汇兑损益受流动比率、流动资产中外币资产比率、升值幅度等因素影响。最后提出多币种结算、补偿贸易法、债券债务均衡法、以及合理利用金融工具避险等一系列措施，以期望给我国外贸企业应对汇率风险提供一些意见。
关键词:汇率外汇风险汇兑损益
Abstract
Economic globalization swept acro the world.All enterprises, whether active or paive, are inevitably involved in this tides.Due to exchange rate fluctuations on cash flow, aets and liabilities and a significant impact on daily operations, multinational enterprises in China or foreign multinational companies will often face the threat of foreign exchange risk.Therefore, the article start from the exchange gains and loes,which combined with the analysis of China\'s foreign trade enterprises financial data of listed companies in 2010.Gunn Coal and China Petroleum which are affected greatly by the exchange gains and loes of two largest listed companies play as research objects, we usethe methods of empirical analysis and theoretical analysis to research the financial impact of exchange gain or lo.After that,we get results from the current ratio, current aets in foreign currency aets ratio, appreciation and other factors.Finally, multi-currency settlement, compensation trade , the bond debt balance method and the rational use of financial instruments, hedging and a series of measures is proposed.I look forward to provide some advice for the foreign trade enterprises which are faced with exchange rate risks.
Key words: Exchange RateForeign Exchange Risk
Exchange Gains and Loes
