专业学位硕士学位论文
DW 公司国际贸易业务外汇风险管理研究
Research on foreign exchange risk management of international
trade business of DW company
作 者 姓 名：刘海量
学科、 专业：工商管理
学 号：41711215
指 导 教 师：成力为
完 成 日 期： 2021 年 6 月 4 日
大连理工大学
Dalian University of Technology
大连理工大学学位论文独创性声明
作者郑重声明：所呈交的学位论文，是本人在导师的指导下进行研究
工作所取得的成果。尽我所知，除文中已经注明引用内容和致谢的地方外，
本论文不包含其他个人或集体已经发表的研究成果，也不包含其他已申请
学位或其他用途使用过的成果。与我一同工作的同志对本研究所做的贡献
均已在论文中做了明确的说明并表示了谢意。
若有不实之处，本人愿意承担相关法律责任。
学位论文题目：DW 公司国际贸易业务外汇风险管理研究
作 者 签 名 ： 日期： 2021 年 6 月 4 日
大连理工大学专业学位硕士学位论文
摘 要
外汇风险一直以来都是参与国际贸易的企业必须面对的难题。改革开放初期，我国
进出口贸易发展缓慢，成交金额不大，并且我国采取固定汇率制度，汇率相对固定，汇
率变动的风险基本上是国家在承担。随着人民币汇率制度的不断改革，尤其是“以市场
供求为基础、参考一篮子货币进行调节、有管理的浮动汇率制度”实施以来，人民币兑
换世界货币的汇率波动更加频繁，加之我国进出口贸易飞速发展，进出口额逐年增大，
国际参与度越来越高，参与国际贸易的企业所面临的汇率风险也越来越突出。
本文所研究的 DW 公司是以进出口贸易为主营业务的民营企业。在竞争越来越激烈
的国际贸易中，如何对国际贸易业务外汇风险进行有效管理，成为企业生存与发展的课
题。首先，对时代背景和国内外关于国际贸易中汇率风险的研究进行了阐述，随着国际
贸易理论的不断发展，国际贸易形势越来越错综复杂，国际贸易业务涉及到的外汇风险
问题越来越突出，作为国际贸易的参与者，国际贸易企业必须做好国际贸易业务外汇风
险管理。其次，介绍了企业的情况和主营业务，对企业目前的外汇风险管理现状进行梳
理。第三、通过对企业主营业务的外汇风险管理现状的剖析，发现企业目前外汇风险管
理存在的主要问题是外汇风险管理目标不明确、缺乏外汇风险管理策略和外汇风险管理
措施不具体。分析问题的原因是缺乏外汇风险管理思维领导层不够重视、缺少专门的管
理机构研究外汇风险管理策略和缺少外汇风险管理流程确保管理措施实施。最后，提出
提高风险管理意识引进专业人才、设立专门的外汇风险管理机构制定管理策略和完善管
理系统细化管理措施，并针对主营业务分析了具体的外汇风险管理方法，并且提出强化
监督机制达成管理目标、完善外汇风险管理的规范化与流程化系统、投入专项资金培训
外汇风险管理人才的外汇风险管理的实施保障。
关键词：国际贸易；外汇风险；风险管理
- I - DW 公司国际贸易业务外汇风险管理研究
Research on foreign exchange risk management of international trade
business of DW company
Abstract
Foreign exchange risk has always been a difficult problem for enterprises participating in
international trade. In the early stage of reform and opening up, China;s import and export
trade developed slowly,and the transaction amount was not large.Moreover China adopted a
fixed exchange rate system, the exchange rate was relatively fixed, the risk of exchange rate
change was basically borne by the country. With the continuous reform of the RMB exchange
rate system, especially since the implementation of the "managed floating exchange rate
system based on market supply and demand, and reference to a basket of currencies", the
exchange rate of RMB for world currencies fluctuates more frequently. Coupled with the
rapid development of import and export trade, the import and export volume increased year
by year, and the international participation has become higher and higher The exchange rate
risk faced by the industry is becoming more and more prominent.
The DW company studied in this article is a private enterprise with import and export
trade. In the increasingly competitive and fierce international trade, how to effectively
manage the foreign exchange risk of the international trade business has become the subject
of the survival and development of enterprises. Firstly, the time background and the research
on exchange rate risk in international trade are elaborated. With the continuous development
of international trade theory, the international trade situation is becoming more and more
complex, and the foreign exchange risk problems involved in international trade business are
becoming more and more prominent. As a participant in international trade, international
trade enterprises must do a good job in foreign exchange risk management of international
trade business. Secondly, the situation of the enterprise and the main business are introduced,
and the current foreign exchange situation of risk management is reviewed. Third, Through
the analysis of the current situation of foreign exchange risk management of the enterprise;s
main business of the enterprise, it is found that the main problems in foreign exchange risk
management are the unclear foreign exchange risk management objectives, the lack of foreign
exchange risk management strategy and the specific foreign exchange risk management
measures. The reason for the analysis is the lack of foreign exchange risk management
thinking leadership, the lack of special management agencies to study foreign exchange risk
management strategy and the lack of foreign exchange risk management process to ensure the
implementation of management measures. Finally, introduced professionals to improve the
- II - 大连理工大学专业学位硕士学位论文
risk management consciousness, set up special foreign exchange risk management agencies to
formulate management strategies and refine the management measures, and analyzed the
specific foreign exchange risk management method for the main business, and proposed to
strengthen the supervision mechanism to achieve management objectives, improve the
standardization and process system of foreign exchange risk management, and invest special
funds for training foreign exchange risk management personnel.
Key Words：International trade; Foreign exchange risk; Risk management
- III -