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随着改革开放的深入,我国的企业加快了国外总承包工程的步伐,特别是电力、石油、建筑行业。国外总承包工程的特点是建设周期长、资金投入量大、工程款结算期长,在跨国业务中也会遇到外汇方面的风险。有效地处理好汇率变动的影响,对国外总承包工程进行套期保值可以增加企业的经济效益。本文先是讲解了企业进行跨国承包工程中套期保值的含义,然后讲解了套期保值的作用,最后分析了套期保值的会计处理方法。
With the deepening of reform and opening up, our enterprises have accelerated the pace of foreign general contracting projects, especially in the power, oil and construction industries. The characteristics of foreign general contracting projects are long construction period, large capital investment, long settlement period of construction projects and foreign exchange risks in cross-border operations. Effectively handle the impact of exchange rate changes, hedging foreign general contracting projects can increase the economic efficiency of enterprises. This article first explains the meaning of hedging in the cross-border contracting project of an enterprise, then explains the role of hedging and finally analyzes the accounting treatment of hedging.