国际工程公司在签订国际工程合同后一般能收到10-20%的工程预付款,在某些国家如阿尔及利亚甚至还可以再收到10-20%的材料预付款,随着工程建设,公司可以按期收到业主支付的验工计价款,所以国际工程公司的外币货币资金和外币应收款项是比较多的。当前,国际金融市场处于动荡时期,美元、欧元等主要计价货币的汇率波动非常剧烈,项目所在国当地币的币值也不稳定,人民币汇率也持续升值,所以衡量国际工程公司面临的外汇风险,提供预警指标供决策使用是十分必要的。下面结合会计学相关知识和VaR模型从三个方面 International engineering companies generally receive 10-20% of the project advances after signing international engineering contracts. In some countries, such as Algeria, they can even receive 10-20% upfront materials advancements. With construction, the company can On schedule, they receive the laborers' payment paid by the owners, so International Engineering Company's foreign currency funds and foreign currency receivables are more. At present, the turmoil in the international financial markets, the exchange rate of the United States dollar, the euro and other major currencies fluctuate very violently, the local currency of the project country's currency is not stable, the renminbi exchange rate also continued to appreciate, so the international engineering companies to measure the exchange rate risk, providing Early warning indicators for decision-making is very necessary. The following combination of accounting-related knowledge and VaR model from three aspects