信用证支付的风及防范措施.docVIP

信用证支付的风险及防范措施 [摘要] 随着我国改革开放的发展，中国加入WTO，国际贸易的深一步发展，信用证这一支付结算方式广泛被运用到国际贸易中去，但同时也产生了信用证风险。近年来无数有关信用证欺诈方面的案例证实了这一问题的严重性和解决这一问题的迫切性，我国的一些专家、学者对此高度重视，并进行了一些深入细致的研究，提出了许多切实可行的防范措施。因此，全面地了解和掌握信用证业务、信用证风险及其防范，对促进国际贸易的发展，国际支付结算的顺利进行，建立公开、公平、合理的国际经济新秩序有至关重要的作用。而这些需要信用证的各有关当事人，特别是诚实的贸易方及进出口方银行，以及各国立法执法机关的共同努力。本文分析了信用证使用过程中受益人、申请人和银行等方面存在的风险，针对这些风险提出了一些具体的防范措施，以期引起各界的注视防患于未然。 [关键词] 信用证；信用证风险；防范 [Abstract] Along with the development of our country reform and open policy, China joins in WTO, and the deep development of the international trade, letter of credit is widely used in the settlement of payment in international trade, but it has also produced a letter of credit risks. Recent years, many cheat cases about of letter of credit confirm the seriousness and urgency of solving this problem, some expert and scholar attach great importance to it, and carry on some deep research, made many practical preventive measures. Therefore, completely understanding and controlling the risk of letter of credit and its prevent, can make an important influence to the development of international trade, the nations paying balance of accounts smoothly progress, the establishment of public, fair, reasonable international economic new order. And that needs making great efforts of relevant party of letter of credit, especially honest trade square and bank of import and export besides all countries lawmaking enforces the law an organization. This article analyzed beneficiary, applicant and bank in use of the letter of credit that face risks, In light of these risks presented some specific precautions, to arouse public attention. [Key words] letter of credit; the risk of credit; Prevention 信用证是银行出的有条件的付款承诺，即银行根据开证申请人的请求和指示，向受益人开具的有一定金额、并在一定期限内凭规定的单据承诺付款的书面文件；或者是银行在规定金额、日期和单据的条件下，愿代开证申请人承购受益人汇票的保证书。属于银行信用，采用的是逆汇法。被英国法官们称为“国际商业的生命线”。在我国，进出口贸易结算的50%以上采用信用证方式。在国际贸易活动中，买卖双方可能互不信任，买方担心预付款后，卖方不按合同要求发货；卖方也担心在发货或提交货运单据后买方不付款。因此需要银行为买卖双方的保证人，代为收款交单，以银行信用代替商业信用。银行在这一活动中所使用的工具就是信用证。信用证业务中，银行每做一项服务均可取得各种收益，如开证费、