Research On Exchange Rate Risk Management Of Import And Export Corporation Named A

For import and export enterprises,exchange rate risks will exist continuously with the development of enterprises,and may even affect the survival of enterprises.With the diversification of the Sino-US trade war,the round-trip negotiation process between China and the United States has been repeated,and the results have become increasingly chaotic,making it increasingly difficult for import and export companies to predict and analyze the trend of exchange rate risks.In the case of frequent exchange rate fluctuations,it is more difficult for enterprises to grasp the direction of future business operations and bring greater challenges to achieve business goals.In present,there are many studies on corporate exchange rate risk management,and the theory is very mature.The related researches are mainly discussed from the motives,influencing factors and risk measurement of exchange rate risk management.In terms of the exchange rate risk management system,US companies mainly pursue the “Enterprise Risk Management–Integration Framework” initiated by the COSO Committee in September 2004.Chinese companies mainly pursue the “Guidelines for Comprehensive Risk Management of Central Enterprises”.State Council State-owned Assets Supervision and Administration Commission of June 2006.Traditional research and analysis paths are mainly carried out in terms of theoretical research,exchange rate forecasting,risk prediction and risk management measures.This paper introduces the relevant theories of corporate exchange rate risk management with a copper concentrate import enterprises as sample,expounds the research trends of exchange rate risk management at home and abroad,and analyzes the current situation and existing problems of exchange rate risk management.From the aspects of objectives and principles,risk identification,risk management strategy,management accounting function,etc.,put forward management suggestions for company A 's exchange rate risk management,and draw conclusions.The research results have certain reference significance for general import and export enterprises,especially the idea of optimizing business processes according to the risk neutral principle,which can be applied to the actual operation of enterprises.