华中科技大学硕士学位论文
摘要
十四届五中全会明确指出，要构建“国内国际双循环”，在完成扩大内需的目
标下同时大力发展出口贸易。出口贸易可以有效促进经济增长，但其相比国内贸易
也具有更高的风险，主要表现在出口贸易环节多，周期长，且收汇风险被多方面因
素影响，如公司内部风险、运输风险、贸易方式风险、汇率金融损失风险以及其他
风险等。货款安全是出口贸易的基础，故收汇风险的控制对于出口企业来说极为重
要。2010-2020年的十年海关数据显示，我国出口贸易增速起伏较大，以私营企业为
代表的企业出口占比大幅增加，而这些企业因经济成本或管理层风控意识淡薄，未
在收汇风险管理方面设置相关部门或专职人员，导致难以提前预防收汇风险和有效
解决问题。研究收汇风险能帮助企业提高货款安全性并保障收益，对促进企业稳健
发展、扩大市场份额具有重要意义。
本文以全面风险管理理论作为研究基础，并采用采用案例分析的研究方式，以 F
公司基于孟加拉的出口贸易实例进行分析。案例介绍了收汇风险产生的原因、背景
以及结果，并关联目前中小企业现状，延伸为企业内部行为以及外部环境的分析，
列举了收汇过程中存在的风险。研究邀请外贸行业相关管理高层对影响风险的因素
重要性进行打分，并采用层次分析法进行排序。结果显示，企业内部风控体系以及
员工的素质对风险的影响重大，可以通过构建企业内部风控体系指导外贸整个流程，
完善薪酬以及晋升制度以提升员工素质来对收汇风险进行内部控制。此外，通过分
析和研究，本文对于收汇风险的外部控制给予以下建议：根据订单数量单价以及市
场的实际情况制定合同，一般要求尽量提高预付款的比例；选择高质量货运代理保
证运输的安全和及时性；当风险无法承担时，选择第三方公司合作将风险转移。研
究对于控制出口企业收汇风险，实现安全收汇，促进中国的出口贸易良性长久发展
具有一定意义。
关键词：出口贸易；收汇风险；风险管理
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华中科技大学硕士学位论文
Abstract
The Fifth Plenary Session of the 14th CPC Central Committee clearly pointed out
that we should build a “domestic and international double cycle” and vigorously develop
export trade while achieving the goal of expanding domestic demand. Export trade can
effectively promote economic growth, but it also has higher risk than domestic trade,
which is mainly reflected in many links and long cycle of export trade. The risk of foreign
exchange collection is affected by many factors, such as internal risk, transportation risk,
co-term risk, exchange rate financial loss and other risk. Studying the risk control of
foreign exchange collection is very important and meaningful to export enterprises
regarding the safe collection is the basic rule for the business. Through the analysis of the
customs data for the past ten years from 2010 to 2020, it is concluded that the growth rate
of China's export trade fluctuates greatly, andthe export proportion of enterprises
represented by private enterprises has increased significantly. However, these enterprises
do not set up relevant departments or full-time personnel in the risk management of
foreign exchange collection due to their weak awareness or considering the economic cost,
which makes it impossible to prevent in advance and solve the risks and problems in time
when happened. Studying the risk of foreign exchange collection can help enterprises
improve the security of payment for goods and ensure income, which is of great
significance to promote the steady development of enterprises and expand market share.
This paper is based on F company’s trading case with the main market of Bangladesh
and the system of enterprise-wide risk management , and uses the case analysis as the
research method. We can get the info of the reason, background, and results of risks from
the cases, then connect the small and medium-sized enterprises’ situation. Summarize
them as the external and internal factors, and list all factors. Invite the professionals in this
field to score the factors and rank the risk factors by analytical hierarchy process. The
results show that the risk control system of the enterprise and the quality of employees
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