出口商信用证融资方式的比较及其风险与防范研究-国际贸易学专业论文.docxVIP

摘 要 随着我国对外贸易的快速发展，金融市场也逐渐完善。外贸企业因其业务跨 越国境，销售与收入的实现不能同步，容易产生资金短缺的问题。信用证是国际 贸易结算的一种重要方式，买卖双方可以利用其获得融资上的便利。但是，我国 的国际贸易融资业务发展时间较短，国内商业银行在贸易融资管理、业务开展尤 其是风险防范上存在很多问题。 鉴于中国长期处于贸易顺差阶段，出口在对外贸易中占比更大，本文仅从出 口商信用证融资的角度对比分析不同贸易融资方式及其风险与防范。信用证项下 针对出口商的贸易融资方式主要有：打包放款、预支信用证、出口押汇、汇票贴 现、福费廷、出口信用保险等。这些融资方式除了国家政策、法律、外汇、信用、 操作和信用证诈骗等风险外，还存在特殊性风险。 针对出口商信用证融资的不同方式各自的特点、适用范围和特殊性风险，国 家、银行和企业都应做好风险防范工作。国家应当完善贸易融资相关法律法规， 建立健全法律体系，统一规范银行发放信用证融资的行为。商业银行在严格调查 出口商的信用程度和贸易真实背景后，要分别采用不同的融资方式进行风险防 范，正确评估风险因素，出台更具体规范的融资规定，并且随着贸易环境的变化 及时作出调整，减少损失。而出口企业也可以根据国家和银行的具体规定以及自 身贸易的特点从打包放款、预支信用证、出口押汇、汇票贴现、福费廷、出口信 用保险等方式中选择适宜的信用证融资方式最大化利益。 关键词：出口商， 信用证融资， 风险， 防范 Abstract With the rapid development of Chinas international trade, the financial market is also gradually improved. Because of the cross-bordering businesses, sales and revenue are not synchronized for international trade enterprise, which lead to the shortage of funds. Letters of Credit is an important method of international trade settlement, by which buyers and sellers can take advantage of their access to financing. However, the development of international trade finance starts late at China, so there are many problems on risk prevention of commercial banks in trade finance management. Given that China has trade surplus for a long time, exports accounts for a larger part than import, this article studies comparison, risks and precaution of L/C trade financing methods only from the perspective of exporter. Methods of trade financing for exporters under L/C are: Packaged Credit, Anticipatory Letter of Credit, Outward bill purchased, Discounting Bills of Exchange, Forfeiting and Export Credit Insurance. They may have policy, legal, exchange, credit, operational and credit fraud risks. Different financing methods have different characteristics, scope and specificity of risk, the country, banks and enterprises should make risk prevention. The States should improve laws and regulations related to trade financing, establish a sound legal system, and make