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1、天津財經大學碩士學位論文基于財務會計視角匯率變動研究姓名：范暢申請學位級別：碩士專業(yè)：會計學指導教師：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

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