摘要:汇率，是一个国家货币兑换另外一个国家货币的比率，是以一种货币表示另一种货币的价格。在直接标价法下，如果能够用比原来较少的本国货币兑换到同一数额的外国货币，那么，说明外国货币的币值发生下跌或本国货币的币值发生上升，这就叫做外汇汇率下跌。人民币兑美元的外汇汇率下跌，即人民币升值或美元贬值。人民币兑换美元的汇率下跌，人民币发生升值，由此产生的汇率风险给出口导向型企业带来很大影响。人民币升值对出口导向性企业的财务影响主要包括对收入、产品成本、财务费用、利润、资产、负债、所有者权益、现金流量、的影响。出口企业应当灵活运用财务手段，减少财务费用；调整经营性战略，降低成本，增加收入；运用有效金融手段，减少外汇损失；加强企业内部管理。

关键词：人民币升值 汇率风险 出口企业 财务影响

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