目前,跨国公司已成为经济全球化的主要载体和基本力量。在西方发达国家,跨国公司的企业财务和资金运作已经发展得相当健全、完善,一些知名的企业都具有一整套适合自身发展需要的成型的金融财务模式和管理制度,这种模式与制度涵盖了宏观经济分析、投融资管理、资本运作、产业金融、公司理财、内部管理、财务分析与控制等方面的操作积累与专业知识,是跨国公司规模化、高效率发展的不可缺少的一柄“利剑”。柯达(中国)和上海华虹NEC电子两家公司资金统筹管理模式都将外汇风险管理作为重中之重,公司所有的外汇业务由财务部管理,资金的结算、融资均通过信誉良好的中资银行、外资银行来办理。对于外汇敞口风险主要是在精确资金计划的前提下,通过相应的保值工具予以规避。柯达(中国)在进出口业务中通过远期外汇买卖来规避风险,而在资本项目中则借助销售收入货币比例来组织借款,避免汇兑风险。华虹NEC采用内部价格转移进行资金调动,减少风险,比如:设备进口大多从日本总公司进口,以美元支付,而其产品则以国际市场价格加利润向日本出口。可见,跨国公司对资金运营的管理是通过严密的预算体系予以保证的,效率比较高;其子公司和分支机构有相对较为独立的控制、决策能力,注重交易风险管理,关注并预测汇率变动,减少经营 At present, multinational corporations have become the main carrier and basic force of economic globalization. In the developed western countries, the financial and capital operation of multinational corporations has been quite sound and perfect. Some well-known enterprises have a complete set of financial financial models and management systems that are suitable for their own development needs. These models and systems cover The accumulation of operations and expertise in macroeconomic analysis, investment and financing management, capital operation, industrial finance, corporate finance, internal management, financial analysis and control are indispensable for multinational corporations to develop large-scale and highly-efficient businesses sword". Both Kodak (China) and Shanghai Hua Hong NEC Electronics Co., Ltd. both take the management of foreign exchange risk as the top priority. All the foreign exchange business of the Company is managed by the Ministry of Finance and the settlement and financing of the funds are approved by the reputable Chinese Banks, foreign banks to handle. For the risk of foreign exchange exposure is mainly in the premise of accurate capital plan, through the appropriate hedging tools to be circumvented. Kodak (China) avoids the risk by forward foreign exchange trading in the import and export business, while in the capital account, it uses the proportion of sales revenue currency to organize the loan to avoid the exchange risk. Hua Hong NEC uses internal price transfer to transfer funds to reduce risks. For example, most equipment imports are imported from Japan headquarters and paid in U.S. dollars, while their products are exported to Japan at international market prices plus profits. It can be seen that the management of capital operation by MNCs is guaranteed through a tight budget system and has relatively high efficiency. Its subsidiaries and branches have relatively independent control and decision-making capabilities, focusing on transaction risk management, paying attention to and forecasting changes in exchange rates, Reduce business