中国海外援助项目的建造合同由承包企业与中国商务部以人民币作为合同币种签订。考虑到承建单位国内母公司合并报表的需要,核算项目的记账本位币基本选择美元。在人民币快速升值情况下,汇率变动给建造合同折美元毛利额带来一定程度的影响。如何规避此种风险已愈加成为我国国际工程承包企业关注的问题。本文以人民币兑美元升值为前提,从以 The construction contract of China Overseas Assistance Project was signed by the contracting enterprises and the Ministry of Commerce of the People’s Republic of China with RMB as the contract currency. Taking into account the construction unit’s consolidated statements of the parent company’s domestic needs, the basic accounting currency of the project select the dollar. In the case of rapid appreciation of RMB, changes in exchange rates have a certain degree of impact on the gross profit margin of construction contracts. How to avoid this kind of risk has increasingly become a concern of China’s international engineering contracting enterprises. This article is based on the appreciation of the renminbi against the U.S. dollar as its premise