论融资性备用证方案.docVIP

论融资性备用信用证 摘要 作为银行保函的替代工具而出现的备用信用证,因同时具有支付和担保两种功能,在国际贸易中被广泛使用,而我国国内对备用信用证,特别是融资性备用信用证的了解则十分有限。通过对国内多家银行的调查可以得知,融资性备用信用证也是我国银行提供的业务种类之一。这种理论与实践的反差以及笔者在研究生阶段选修相关课程的学习经历,促使笔者着手准备本篇论文。除引言和结论部分以外,本文共分为四个部分: 第一章主要是对信用证以及备用信用证的法律概述,包括信用证的概念、种类、独立性和单据相符两大基本原则、欺诈例外情况、备用信用证的起源发展以及国际性法律渊源。由于融资性备用信用证是信用证和备用信用证的分支种类,因此,本章中所涉及的原则和法律渊源,对融资性备用信用证同样适用。 第二章则是对融资性备用信用证种类和特征的具体分析,包括融资备用信用证和直接付款备用信用证两种,二者在付款条件上有所不同。此外,特征分析是从美国案例入手,通过将融资性备用信用证与其他类似信用证种类进行比较,以突出其在商业实践中的适用。 第三章主要围绕融资性备用信用证在政府债券融资项目中的典型应用展幵,结合案例分析了该融资工具的运作流程及优势。除此之外,本章还对其他适用融资性备用信用证的情形进行了概述。 第四章则从“内保外贷”和“外保内贷”两个方面总结了融资性备用信用证在中国银行界的适用,主要目的在于引起人们对该融资担保工具的重视,并加深国内业界对融资性备用信用证的了解。 关键词:备用信用证 融资性 直接付款 ON FINANCIAL STANDBY ABSTRACT As a substitute for the bank guarantee/bond and an instrument of both payment and security, Standby Letter of Credit (Standby) has been widely used in the international business. Yet in our country, it has not been completely understood, especially for the Financial Standby (FS). It isshown on the websites of the major Chinese banks FS is one of the services that the banks are offering to their customers. The gap between the understanding and the need, together with my academic experience of the related topic, makes me work on this thesis. Apart from the Introduction and Conclusion, this paper is divided into four chapters: Chapter One mainly focuses on the general law about Letter of Credit (Credit) and Standby, which includes the concept, the classification, the two basic principles, namely the Principle of Independence and the Principle of Strict Compliance, the Fraud Rule/Exception, and the development and sources of law. Since FS belongs to both Credit and Standby, the aspects discussed in this chapter apply to FS as well. Chapter Two is a concrete analysis of the types and features of FS,which includes a normal financial standby and a direct pay standby. These two types are different from each other in the payment terms. Features of FS are discussed and stressed in an American case, in which FS isco