摘要:匯率，是一個國家貨幣兌換另外一個國家貨幣的比率，是以一種貨幣表示另一種貨幣的價格。在直接標價法下，如果能夠用比原來較少的本國貨幣兌換到同一數額的外國貨幣，那么，說明外國貨幣的幣值發生下跌或本國貨幣的幣值發生上升，這就叫做外匯匯率下跌。人民幣兌美元的外匯匯率下跌，即人民幣升值或美元貶值。人民幣兌換美元的匯率下跌，人民幣發生升值，由此產生的匯率風險給出口導向型企業帶來很大影響。人民幣升值對出口導向性企業的財務影響主要包括對收入、產品成本、財務費用、利潤、資產、負債、所有者權益、現金流量、的影響。出口企業應當靈活運用財務手段，減少財務費用；調整經營性戰略，降低成本，增加收入；運用有效金融手段，減少外匯損失；加強企業內部管理。

關鍵詞：人民幣升值 匯率風險 出口企業 財務影響

ABSTRACT:Exchange rate is the rate between a national currency and another national currency .In direct quotation, if we can use less the original local currency exchange to the same amount of foreign currency, the description of foreign currency should fall or the value of its currency should rise, which is called foreign exchange rate fell. Foreign exchange rates against the dollar fell, which is called the RMB appreciation or depreciation of the dollar. The RMB appreciation occurs, increasing the risk of exchange rate for export-oriented enterprises. RMB appreciation on the export-oriented enterprises mainly include the financial impact on revenues, product costs, finance costs, profits, assets, liabilities, equity, cash flow, financing, financial statements. Export enterprises should make full use of financial instrument，business strategy and strengthen internal management.

Keyword: RMB Appreciation；Exchange Rate Risk；Exporters；Financial impacts