外汇风险是近年来日益严重地困扰着我国涉外企业的一大难题,研究外汇风险的管理具有十分重要的理论意义和现实意义。我们认为,要成功地进行外汇风险的管理,不仅要掌握各种预防外汇风险的方法,还必须首先了解外汇风险的分类及其管理程序。一、外汇风险的分类什么是外汇风险?一般的回答是指由于汇率变动致使企业可能蒙受的损失或收益。这一种表述,我们认为似乎过于笼统、模糊。实际上,到目前为止国内外理论界还没有给外汇风险作过一个明确而统一的定义。为了对外汇风险有一较为全面和具体的了解,应根据风险产生的原因将外汇风险分为以下三类: 1.交易风险——它是指企业因进行对外交易而取得外币债权(如外币应收款、应收票据等)或承担外币债务(如外币应付款、应付票据等)以后,由于交易发生日的汇率与结算日 Foreign exchange risk is a major problem that has plagued our foreign-related companies in recent years. It is of great theoretical and practical significance to study the management of foreign exchange risks. We believe that to successfully manage foreign exchange risks, we must not only grasp various methods for preventing foreign exchange risks, but also must first understand the classification of foreign exchange risks and their management procedures. First, the classification of foreign exchange risk What is the risk of foreign exchange? The general answer is that due to changes in exchange rates caused by the company may suffer losses or gains. This kind of expression, we think, seems too general and vague. In fact, the theoretical circles at home and abroad have not yet made a clear and unified definition of foreign exchange risk. In order to have a more comprehensive and concrete understanding of foreign exchange risk, the foreign exchange risk should be divided into the following three categories according to the reasons for the risk: 1. Transaction risk - it refers to the foreign currency claims that the company obtains for external transactions (such as foreign currency receivables Such as foreign currency debts, bills payable, etc.), or exchange rate and settlement date as of the transaction date.