论信用证支付下的风险及规避方法..docVIP

安 徽 国 际 商 务 职 业 学 院 学生毕业设计 题 目： 论信用证支付下的风险及规避方法 作者姓名： 班级学号： 专业届别： ×××专业2014届 导师姓名： 导师职称： 二○一四年××月××日 摘 要 信用证是当今国际贸易支付中最常见、最重要的一种支付方，属于银行信用，在很大程度上缓解了进出口双方互不信任的矛盾，大大降低了交易风险，故在国际上得以广泛应用。但这种支付方式在带给各方当事人一定的保障作用的同时，也极易引发风险。随着国际贸易的不断增长，信用证业务自身的复杂性以及银行审单时强调信用证的独立性加大了信用证风险防范的难度，一旦出口商出现违约或者欺诈行为，进口商将承担很大的风险。本文从信用证的相关理论和我国出口商使用信用证支付的风险特点出发；分析了信用证存在制度本身的风险和人为因素的风险，对我国出口商使用信用证支付的风险进行了深入的研究；最后针对产生风险的具体原因，提出了我国出口商在信用证支付下的风险规避措施。 关键词：信用证；支付风险；规避 ABSTRACT LC paid is the most common and most important one payerin todays international trade, It is bank credit, import and export in large part to ease the contradiction between the two sides distrust, greatly reducing transaction risks, and therefore to the international widely used. But the way in bringing the parties to pay some protection role, but also easily lead to risks. With the continuous growth of international trade, emphasized the independence of the credit business credit more difficult to guard against credit risk and complexity of the banks own single trial, once the event of default or fraud exporters, importers will bear it big risk. In this paper, the theory of Chinas exporters and credit risk using credit to pay the characteristics; analysis of the risks of credit risk system itself and human factors, the use of Chinese exporters to pay the credit risk conducted in-depth research ; Finally, the risk of specific reasons put forward in the letter of credit under our exporters risk aversion measures。 KEYWORDS：;payment risks;avoid 目 录 信用证的相关理论………………………………………………………………1 （一）信用证的概念与性质…………………………………………………………1 （二）信用证对出口商的意义………………………………………………………1 二、信用证支付下的风险分析………………………………………………………2 （一）开证银行资信欠佳的风险……………………………………………………2 （二）开证银行倒闭破产的风险……………………………………………………2 （三）假冒信用证风险风险………………………………