摘要:我国人民币汇率改革以来，汇率变动对汇兑损益、资产与负债的汇率敞口、商业银行外汇理财业务、国际贸易结算业务、外汇资金业务及存贷款流动性管理等方面都造成了影响。 面对人民币加速升值，商业银行如何适应人民币汇率形成机制改革，控制汇率风险，成为商业银行迫切需要解决的问题。在人民币升值条件下， 商业银行要提高外汇风险管理水平，包括完善本外币资产负债配置控制和充分运用人民币汇率衍生工具；并且要改进商业银行在产品创新与经营上的能力和要培育并完善外汇衍生品市场。

关键词：人民币升值 商业银行外汇   汇率风险   风险管理

Abstract:China's RMB exchange rate reform, exchange rate of exchange gains and losses, assets and liabilities of the exchange rate exposure, commercial bank foreign exchange financing, international settlement business, foreign exchange business and deposit and loan liquidity management, which affects the. In the face of the accelerated appreciation of the RMB, the commercial bank how to adapt to the reform of RMB exchange rate formation mechanism, control of the exchange rate risk, become the urgent need to address the problem of commercial bank. In under the condition of RMB appreciation, commercial banks should improve management level of foreign exchange risks, including perfecting the foreign currency balance configuration control and full use of the RMB exchange rate derivatives; and to improve the commercial bank in product innovation and business ability and to cultivate and improve foreign exchange derivatives market.

Key words：RMB appreciation； Commercial bank; Exchange rate risk ；Risk management