BOT项目公司外汇风险的会计管理

Accounting management of BOT project companies' foreign exchange risk

BOT项目融资模式作为一种新型国际投融资方式,目前已被广泛应用于发达国家和发展中国家的基础设施建设当中。BOT项目公司项目融资活动中的货币风险主要是指外汇风险。本文通过对BOT项目公司外汇风险的会计管理研究,提出BOT项目公司外汇风险的预测方法及防范与管理的相应措施。

At present, BOT project finance model, as a new type of international investment and financing mode, has been widely used in the infrastructure construction in developed and developing countries. Currency risk of BOT project financing activities mainly refers to foreign exchange risk. Based on accounting management research on BOT project companies＇foreign exchange risk, this paper puts forward prediction methods, precautions and management measures of BOT project companies＇foreign exchange risk.