人民币升值形势下在华跨国公司的外汇风险控制  

Exchange Risk Control of Multinational Companiesin in China in the Situation of Renminbi Appreciation

作　　者：胡阳[1] 

机构地区：[1]南开大学国际商学院会计系

出　　处：《亚太经济》2006年第4期105-107,共3页Asia-Pacific Economic Review

摘　　要：本文阐述了控制外汇风险的管理决策程序,指出跨国公司应当把管理交易风险和经济风险作为重点。跨国公司可以采用“套期保值”或通过提前错后收付法、选择有利的计价货币等来管理交易风险;管理经济风险需要涉及到企业的生产、销售、财务等各个领域。In July 2005, China reformed Renminbi exchange rate system, leading to continuous appreciation of Renminbi. As a result, the multinational companies in China have to take the exchange risk control into consideration carefully. Firstly, the paper explored the 3 categories of exchange risks. Secondly, the paper illustrated the management process for exchange risk control, pointing out that banks should attach more importance to transaction risk and economical risk. Finally, the paper showed the multinational companies could use hedging method or the choice of preferential loan contract to control transaction risk. To control economical risk, banks should pay attention to many different business operations such as production, sales and finance.

关 键 词：汇率 外汇风险 交易风险 经济风险 

分 类 号：F276.7[经济管理—企业管理]