随着我国汇率改革的不断深化,人民币汇率变动幅度加大弹性增强,给我国外向型企业尤其是中小企业的发展带来了严峻挑战。本文从中小企业进行汇率风险管理的必要性出发,对其汇率风险管理指标体系的设计和层次构建并结合层次分析法的运用,对我国中小企业汇率风险管理措施进行了评价。 As China’s exchange rate reform continues to deepen, the rate of change in the exchange rate of the renminbi has increased in an elastic manner, which has brought severe challenges to the development of China’s export-oriented enterprises, especially small and medium-sized enterprises. This paper starts from the necessity of SMEs’ management of exchange rate risk, and designs and builds a hierarchy of their exchange rate risk management indicators. In combination with the application of the Analytic Hierarchy Process, this paper evaluates the management measures of China’s SME exchange rate risk.