信用證方式下出口商面臨的風險及防范探析

國際貿易論文編號:GM168   論文字數:10485,頁數:14

目   錄
1  信用證概述

  1.1 信用證的含義及種類...........................................(01）

 1.2 信用證的特點.................................................（02)

 1.3 信用證的流通程序.............................................（02)

 2信用證方式下出口商面臨的風險.....................................(03)

 2.1 信用證欺詐所產生的風險.......................................（04）

 2.2 被銀行拒付的風險..............................................(07）

  2.3 開證申請人和開證行喪失支付能力的風險........................（07）

3  信用證方式下出口商應對風險的措施................................(08)

 3.1 應對信用證欺詐的措施.........................................（08）

  3.2 應對被銀行拒付及開證申請人和開證行喪失支付能力的風險的措施..（09）

  3.3 應對信用證各種風險的戰略性措施..............................（11)

參考文獻..........................................................（13）

致謝...............................................................(14)

摘   要
      信用證在本質上是銀行有條件保證付款的證書，是現代國際貿易中重要的支付工具和融資工具。而作為一種支付工具和融資工具，信用證方式本身并未消除國際貿易業務中風險的各種成因，同時由于信用證交易的復雜性以及信用證制度本身只關注單證相符而不去考慮其它因素的特點，導致使用信用證的風險加大。信用證風險存在將會極大破壞正常的國際貿易秩序，對世界各國以及我國對外貿易產生嚴重的損害。所以本文通過對信用證方式本身運作的特征及信用證風險的成因、種類和方式的研究，旨在促進我國出口商在貿易實務中有效防范信用證風險。對我國出口商來講，在信用證業務的開展中應當嚴格遵循信用證的交易原則，規范信用證操作，熟知信用證風險的種類方式，進而采取有效的防范措施，遏制信用證風險的發生。

【關鍵詞】信用證結算  信用證欺詐  信用證拒付  風險預測

Abstract

Letter of credit in essence is a kind of certificate that the bank swears to pay a sum of money conditionally, and is an important payment method  and financing implement in the modern international trade. But as one kind of means of payment and the financing implement, Letter of credit itself does not remove various elements that cause risk of trading in the international trade business. At the same time, because letter of credit system shows solicitude only for the conformity between certificates and documents, the risk leading to the usage letter of credit is enlarged. The existence of the risk in using Letter of credit will do great harms to the regular international trade order, and at the same time bring damage to foreign trade of our country and other countries in the world. Therefore this thesis focuses on discussing the cause and the types of the risk of using Letter of credit, and the characteristics of operation of Letter of credit in practice. This thesis aims at finding out an effect way that the exporters can take to keep watch letter of credit risk in actual trade affair. For exporters, they ought to abide by principles strictly when using Letter of credit as payment method, and regulate the operation of Letter of credit, and get familiar with the varieties of the risk in using Letter of credit so that the exporters can adopt effective measures to keep the risk within limits.

【key words】Letter of credit;  The defraud of Letter of credit;  The
dishonor of Letter of credit;  Risk prediction