浅析人民币升值对企业财务的影响  

Effect on Enterprise's Finance from Appreciation of RMB

作　　者：刘震宇[1] 孙红梅[1] 贾茜[1] 

机构地区：[1]陕西科技大学管理学院,陕西西安710021

出　　处：《西安财经学院学报》2008年第1期43-45,共3页Journal of Xi’an University of Finance & Economics

基　　金：陕西省工业攻关项目(2006K04-G35)

摘　　要：人民币升值对企业的产品成本、财务费用和销售费用等均产生了重要的影响。例如,人民币升值后,拥有外币借款、应付帐款等外债的企业将因此受益,而拥有外币货币性资产的企业将因此遭受损失。所以,企业应合理地运用现有政策和市场工具,科学地管理外币债权债务,适当增加外币债务并加强涉外经济的管理,以充分发挥人民币升值给企业带来的有利因素,最大限度地减少或消除人民币升值给企业财务带来的消极影响。The appreciation of RMB has an important influence on enterprise＇ s product cost, the financial expenses and the sales expenses. For example, enterprises which have foreign currency loan, accounts payable and other debt will get benefit from it, but which have foreign currency asset will suffer from the loss. Therefore, enterprises should take full use of the existing policies, market instruments, foreign currency debts and strengthen its foreign economic management in order to give full play to the appreciation of the RMB to the factors favorable to enterprises, and reduction maximum or eliminate on the negative impact on enterprise＇s finance from the appreciation of RMB.

关 键 词：人民币汇率 企业财务 汇率风险 

分 类 号：F822.1[经济管理—财政学]