国际贸易中信用证软条款风险和其防范措施.PDF

International Conference on Network and Finance Development ，NFD 2010 The Risk of the Soft Clause of the Letter of Credit and the Counter-Measures in the International Trade Xuandeng XUE School of Economics, Henan University of Science ＆ Tecnology, Luoyang, China Email: xue69519@ 163.com Abstract: Although the letters of credit, as a major settlement, are widely used in most countries in today’s international trade, the mechanism of L/C in itself is not unassailable. While giving an impetus to trade, it in itself also has certain risks at the same time, which are mainly manifested in the soft clause of L/C. Therefore, one should improve one’s awareness and prevention of the risks of L/C. This paper analyzes the forms of various soft clauses existing in the current international trade, and correspondingly provides the counter- measures, which can reduce the risk for the export enterprise during the process of exchange as much as pos- sible. Keywords: letter of credit; soft clause; risk; prevention * 国际贸易中信用证软条款风险及其防范措施 薛选登 河南科技大学经济学院，洛阳，中国，471003 Email: xue69519@163.com 摘 要: 在当今国际贸易中，信用证是多数国家普遍采用的一种主要结算方式。但是信用证机制本身 并不是无懈可击的，它在促进贸易的同时，自身也存在着一定的风险，其风险主要表现在软条款方面。 因此，在办理信用证过程中，必须提高企业自身对信用证软条款风险的认识和防范意识。本文对当前 国际贸易中各种软条款的存在形式及其风险进行了分析，并提出了相应的防范措施，从而尽可能的降 低出口企业在收汇过程中存在的风险。 关键词: 信用证；软条款；风险；防范 1 引言 或称为信用证软条款，即故意以隐蔽的形式在信用证 中设置某些条款，使出口方很难甚至不可能做到单证 在国际贸易结算方式中，跟单信用