中小型出口企业汇率风险管理研究

汇率变化始终影响着出口企业的经营与发展，以中小企业面临的汇率风险为切入点，阐述了其面临的主要风险是交易风险、会计风险和经营风险，并指出其汇率风险管理存在的问题：汇率风险意识淡薄、汇率风险管理机制缺失、银行业务有限、政府服务滞后等。面对日益增大的外汇风险，从企业自身、银行和政府三个层面提出了中小型出口企业汇率风险的防范与控制措施：重视汇率风险管理，不断提升产品核心竞争力；强化汇率风险意识，建立严格高效的内部控制制度；培养风险管理人才，健全风险管理体系；积极利用多种金融衍生工具规避风险；提高防御汇率风险的水平；依赖银行积极参与合作、政府保驾护航，实现稳健经营、健康发展。

A Research on the Exchange Rate Risk Management of Small and Medium-sized Export Enterprises

The exchange rate has a constant influence on the management and development of export enterprises. Starting with the exchange rate risks encountered by small and medium-sized enterprises：transaction exposure, accounting exposure and economic exposure, the present paper points out the problems in exchange rate risk management, such as, weak consciousness of exchange rate risks, deficiency in exchange rate risk management mechanism, limited banking businesses, inadequate government service, etc. In the face of the ever increasing foreign exchange risks, precautions and control measures should be taken by：the enterprises themselves, banks and government. The small and medium-sized export enterprises must attach great importance to exchange rate risk management, constantly improving the core competitiveness of their products, strengthening the consciousness of exchange rate risks and establishing strict and efficient internal control system, cultivating risk management talents and perfecting the risk management system, enhancing exchange rate risk prevention by depending on a variety of financial derivatives. And by relying on active bank participation and the government support, stable operation and healthy development can be achieved.