出口信用风险管理与相关案例分析-财务金融专业论文.docxVIP

摘 要 当前，无论是发达国家还是发展中国家，为了谋求有利的国际贸易地位，纷纷 制定适合本国的国际贸易战略；另一方面，国际市场买方市场的特征给传统的信用 证结算方式提出了严峻的挑战，出口商在赊销和跟单托收等非信用证结算方式下要 承担巨大而复杂的风险。在这一困难条件下，各国纷纷制定出本国的出口信用保险 制度来为对外经贸活动提供保障。尽管信用保险、人寿保险、财产保险以及再保险， 在国际上并称为保险的四大业务。但是从发展来看，出口信用保险在国际保险市场 只算“后起之秀”。目前在欧洲发展较快，而美国和亚洲是一个有望快速拓展出口 信用保险的地区。说到亚洲，谁也不会忽视中国。出口信用保险在中国，几乎是个 新生儿，目前尚处于初级阶段。中国加入世贸组织后，对国内企业而言，国际贸易 将更加鱼目混珠，一方面存有诱人机遇，另一方面也暗藏越来越大的风险，尤其是 各种信用风险。 那么应该如何正确认识出口信用保险的性质和它对国际贸易发展的促进作用， 如何全面了解出口信用保险的特点和它在国际贸易实践中的具体操作，如何借鉴出 口信用保险在西方发达国家的先进做法以及如何促进出口信用保险在我国发展就显 得越来越重要。本文立足于这些问题进行理论分析，采用横向(出口信用保险在世界 上其他国家的做法)和纵向(出口信用保险在我国的发展历程)相结合的方法进行论 证，并辅之以国际贸易实践中具有代表性的例子具体地进行说明，通过出口企业实 际参与出口信用保险从而提升了价值，以揭示出口信用保险对出口外贸企业的巨大 推动作用。更重要的是，本文在促进我国出口信用保险发展的具体措施方面提出了 一些独特的见解。 关键词: 出口信用、付款方式、风险控制 Abstract Today, both the developed and developing countries are carrying out strategies that are fit for themselves in the field of international trade one after another. At the same time L/C, the traditional style of international settlement, has been confronted with challenges because the international market has turned into the buyer’s market. That is to say, the exporters will have to shoulder much bigger and more complicated risks with the use of non-credit settlement tools, such as O/A and Documentary Collection. Under these circumstances, every country has set up her own Export Credit Insurance (ECI) to guard her foreign trade activities. Credit insurance, life insurance, property insurance and reinsurance all together are called the four majors of insurance. But with a view of development, ECI is only an up-and-coming youngster in the international insurance market. At present, ECI develops very fast in Europe, and it stands a good chance to move forward quickly in the U.S.A and Asia. Once Asia is mentioned, nobody could neglect China. In China ECI, almost a newborn, is only at its early stage. After China’s entry of WTO, her international trade will pass off the sham as the genuine. China faces more tempting opportunities, and more hidden risks as well, especiall