基于財(cái)務(wù)會(huì)計(jì)視角匯率變動(dòng)研究.pdf

1、天津財(cái)經(jīng)大學(xué)碩士學(xué)位論文基于財(cái)務(wù)會(huì)計(jì)視角匯率變動(dòng)研究姓名：范暢申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：于玉林20090501AbstractInrecentyearsRMBexchangeratecontinuedgoingupTheinternationalcurrencyexchangerateschangerapidlyThecurrentChineseenterprisesshouldstrengthentheexchanger

2、ateriskmanagementExchangeratefluctuationsaffectnotonlythecompanysprofit，butalsomayaffectthesubsistenceoftheenterpriseAdvancedproductiontechnologylowlaborcostsand900dperformancemaynotbeimportantforacompanybutexchangerates

3、maysignificantlychangeawell—mRcompanyintoacrisisovernightTherefore，exchangeratemovementsshouldbefullofgreatimportancetheexchangerateriskenterprisesEnterprisesforms，suchasoperatingincomeandoperatingExchangeratewillleadtod

4、ramaticchangesinofexchangerateriskfacedbyamultitudeofexpensesindifferentcurrencies，exchangeratechangesinrealincomemayleadtodecreaseorincreaseinactualexpenditureFinancingintheinternationalmarkettoborrowfundsinonecurrencya

5、ndrepaymentoffundsisanothersourceofcurrencyexchangeratebetweentwocurrenciesmayleadtochangesinborrowingcostsTheseproblemsplaguemanycompaniesForeignTradeintheenterpriseasaresultoftheweightincreased，andsettlementwillchangeE

6、xchangeratemechanisminChineserefornlprocess，theuncertaintyandthecomplexityofexchangeratechangesincreasedForeignexchangeriskpreventionandmanagementhasbecometheimportantissuesthatChineseenterpriseshavetofaceandresolveEnter

7、prisesshouldcarefullystudythenewsituationandthetypeofexchangerateriskcharacteristicsofoptionstostrengthentheeffectiveexchangerateriskmanagementstrategyThearticleisdividedintofiveparts：111efirstchapterofthepapersintroduce

8、stheresearchpurposesandresearchsignificanceThesecondchapterdescribesthefactorsthataffecttheexchangeratechangesItintroduceswhichlcadtofluctuationsintheexchangerateofthedomesticfactorsincludingeconomicdevelopmentfactors，th

9、etradesurplusfactor，therealeconomyandmonetarydependenceontheexternaleconomicoperationsandotherfactorsInaddition，alsogivesabriefintroductionofexchangeratechangesleadtointernationalfactorsThethirdchapterdescribestheexchang

10、eratemovementsontheimpactofChinascapitalmarketTheimpactincludesinterestrates，stockprices，aswellastheimpactofChinesecommercialbanksItalsointroducestheaccountingmeasuresandstrategiesinthecommercialbanksfacetheexchangerater

11、iskThefourthchapterisdevotedtotheexchangeratechangesonChineseforeigntradeenterprisesanditsfinancialaccountingtreatment，whichdescribedtheexchangeratemovementsonexports，profits，netassetsofthecompanyandsoonThefifmchapterdes

12、cribesthestrategytodealwithfinancialrisksbusinessItisdividedintotheadjustmentofthefinancialaspects，suchasdebt，capitalschedulingmethod，theproportionofchoiceoflawaddedtopreserveandincreasethetermsofthecontractandinsurancel