以底线思维加强企业汇率风险管理

Strengthen Corporate Exchange Rate Risk Management with Bottom-Line Thinking

对企业财务管理而言,与市场对赌绝不应是其经营工作的重心,如何合理地规避不该承受的市场风险才是企业应该考虑的内容。针对当前企业汇率风险管理理念和实践中存在的误区,文章基于底线思维尝试构建企业汇率风险管理的框架,并就商业银行如何积极助力企业汇率风险管理提出相关建议。

As far as corporate financial management is concerned,gambling against the market should never be the focus of its operation efforts,and how to reasonably avoid market risks that shouldn’t have been taken by it is what a corporate needs to consider.Aiming at the misunderstandings in the concept and practice of current corporate exchange rate risk management,this article attempts to build a framework for corporate exchange rate risk management based on bottom-line thinking,and puts forward relevant suggestions on how commercial banks can actively assist corporates’ management of exchange rate risks.