在市场经济体制下，企业外部市场需求和营销环境及其内在约定性基本制约了一个企止的发展规模和趋势。由于中国加入世界贸易组织的大趋势，就企业而言，其逐步融入国际市场环境已成为必然，企业的外汇业务如何规避外币风险已是企业财务管理中不可缺少的内容。 国际货币基金组织 Under the market economy system, the external market demand and marketing environment of enterprises and their inherent stipulations basically restrict the development scale and trend of one firm. Due to the general trend of China's accession to the World Trade Organization, it is inevitable for enterprises to gradually integrate themselves into the international market. It is an indispensable part of the enterprise's financial management to avoid foreign currency risks in the foreign exchange business. International Monetary Fund