陈颖的正式毕业论文.docVIP

辽宁科技大学毕业设计（论文） 第 PAGE I页 我国外贸企业信用证的风险及应对策略 摘要 信用证是指开征银行应申请人的要求并按其的指示向第三方开立的载有一定金额的，并且在一定的期限内凭符合单据付款的书面保证文件。在国际贸易活动中，买卖双方可能互不信任，买方担心付款后，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房不付款。因此需要两家银行作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。信用证是银行有条件保证付款的证书，成为国际贸易活动中常见的结算方式。按照这种结算方式的一般规定，买方先将货款交存银行，由银行开立信用证，通知异地卖方开户银行转告卖方，卖方按合同和信用证规定的条款发货，银行代买方付款。所以信用证业务要求贸易双方严格遵守信用证条款，信用证的当事人必须受《UCP500》的约束才能起到其应有的作用，买卖双方只要有一方未按条款办事，或利用信用证框架中的缺陷刻意欺诈，信用证的风险就会由此产生。因此我们应该熟知信用证风险的种类，做好防范措施，这样才能减少和避免由于信用证的风险而给公司带来的损失。这方面我国企业可以借鉴国际条约和国际惯例中的成熟制度以形成和完善国内立法以指导和保障信用证的使用。这样才可以发挥信用证这一金融工具的积极性,以促进我国经济发展。 关键词 信用证 ；信用证风险；信用证风险防范 Abstract In order to control international trade risk effectively,standby letter of credit and the concept of independent guarantee come into being.Standby letter of credit origins in America so as to circumventing the law which prohibits bank issuing guarantees.At first,standby letter of credit was mainly used in America and independent bank guarantee in Europe.But now,it has been widely used in international business all over the word.This essay will introduce the rules of standby letter of credit and the basic operation process of it in the first chapter.Also,this chapter will compare it with other instrument of international payment so as to point out the principles of standby letter of credit,The following chapter will analyze the rights and responsibilities of the related parties of standby letter of credit.In addition,this essay will illustrate the legislation of standby letter of credit in China,focus on the problems existed and raise the authors proposals and suggestions on these problem.As China plays a more and more important role in international business,standby letter of credit will be more often in both foreign-related and home trade.Although standby letter of credit is pretty complicated and unique in its own legal systems,the study of its legal systems has not yet been made both comprehensive