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1、毕业论文(20__届)外贸企业出口风险的会计防范研究2摘要自从我国加入WTO以来,中国社会主义市场化又打开了一页新篇章,外贸企业在中国蓬勃兴起,并占据了很重要的地位。但之后的美国次贷危机引起国际金融形势动荡,并拖累我国的实体经济,我国外贸企业的出口环境日益严峻,外需锐减,金融危机造成企业支付能力下降,即使是一贯诚信的国外进口商,也出现违约、逃债、破产倒闭的现象。“出口风险的防范”已经成为社会热门话题,将企业净利润提升是企业管理者最关心的问题,也是国民经济繁荣持续发展的关键。本文从出口风险的理论研究为出发点,采用实证分析的方法,以维科精华为模型,针对当前人民币持续升值的长期趋势、结合企业
2、的实际情况和环境,研究了企业目前在原材料上涨下成本过高,应收账款居高不下,所产生的出口风险,并在此基础上提出了建立健全会计内部控制制度、建立有效风险防范预警机制、运用合理的金融工具等会计方法从而来降低外贸企业出口风险的对策。通过该研究希望能帮助外贸企业在风险防范方面提供一定的指导和借鉴,以增强企业市场竞争力。关键词:外贸企业;出口风险;应收账款;会计防范2AbstractSincejoiningWTO,China'ssocialistmarkethasopenedanewchapter,foreigntradeenterprisesinChinaboomingrise,andoccup
3、iedaveryimportantposition.ButtheU.S.subprimemortgagecrisishascausedturmoilininternationalfinancialsituation,andalsodraggeddownChina'srealeconomy,China'sforeigntradeexportenvironmentbecameincreasinglyserious,externaldemandreducedquickly,financialcrisiscausedbusinessestopayareducedability,eventheu
4、sualintegrityoftheforeignimporters,alsobreachofcontract,avoidingthedebtorbankruptcy."Exportriskprevention"hasbecomeahottopic.Howtouseinternationalbusinesslawandcorporateaccountingstandardstoreducetheriskofforeigntradeenterprises,toincreasethecorporatenetprofitistheissuewhichmanagersaremostconcer
5、nedabout,alsothekeytoeconomicprosperityandsustainabledevelopment.Thispaperstudiesthetheoryfromexportriskasastartingpoint,onthemethodoftheempiricalanalysis,forthemodelwithgroup-basedoperations,inviewofthecurrentlong-termtrendcontinuedappreciationofRMB,combinedwiththeactualconditionandenvironmente
6、nterprises,studiedundertheenterpriseisrisinginthehighcostofrawmaterials,highinbadaccountreceivableincreasedpossibility,generatedbyexportrisk.Andproposedinthisfoundationestablishandperfecttheinternalcontrolsystemofaccounting,toestablishaneffectiveriskearlywarningmechanism,reasonableuseaccountingm
7、ethodsoffinancialinstrumentstoreducetheriskofaforeigntradeenterpriseexportscountermeasures.Hopethatthroughthisstudycanhelptheforeigntradeenterprisestrengthensthemarketcompetitivepower,stablesocialorder,increasesocialemployme