毕业论文--信用证结算的风险与防范.docVIP

信用证结算的风险与防范 中文摘要 随着国际贸易的发展，跟单信用证在十九世纪也逐渐发展成为国际贸易中最为重要的结算方式。在国际贸易中，与其他的结算方式相比，如汇款和托收方式，信用证结算时最为安全的一种方式。信用证结算使得银行信用代替了商业信用，在单证表面完全相符的情况下，银行承担了主要的付款责任；信用证是一项独立的文件，它不依赖于贸易买卖合同；银行在国际贸易结算中处理的是单据而不是交易货物，并且买卖双方位于不同的国家和地区以及一些不法的贸易贪利分子，因此，这些因素导致了信用证结算时存在很大的风险。 近年来，随着中国改革开放的发展和加入WTO以后，我国的国际贸易活动也得到了迅速的发展。跟单信用证作为国际贸易结算中的重要支付方式，为我国的贸易活动也带来了便利。同时，这也给信用证欺诈带来了便利。不法商人利用信用证诈骗犯罪日益复杂，诈骗技术也越来越专业和高智能化，使得犯罪手段更加隐蔽，不易被发现。作为一个国际贸易大国，我国经济对外国的依赖度将会越来越高，那么我国面临的信用证欺诈等犯罪也将变多，这就使得我国在正常的国际贸易中将面临更多的威胁和挑战。近年来，随着众多信用证欺诈相关的案例证实了解决这个问题的严重性和紧迫性。 本文结合《跟单信用证统一惯例》（UCP600）和我国相关法律针对信用证风险产生的原因，探讨了国际贸易中进、出口方以及银行三方面在信用证结算业务中所面临的风险及各自应该采取的防范措施。 关键词：信用证 进、出口商 银行 风险与防范 The Risk and Prevention of L/C Settlement Abstract With the development of international trade,with the single letter of credit in the nineteenth century, it has gradually developed into the most important international trade settlement.In international trade, compared with other payment methods, such as remittance and collection methods, when the letter of credit the most secure way . Letter of credit instead of making the banks credit business credit, in the case of the surface is completely consistent with the documents, the bank assumed the primary responsibility for payment; letter of credit is a separate file, it does not depend on trade for the sale; Bank in International Trade settlement deal with documents instead of traded goods, and buyers and sellers in different countries and regions as well as some of the illegal trade methods molecules, therefore, these factors led to a substantial risk exists letter of credit. In recent years, as Chinas reform and opening up and development after joining the WTO, Chinas international trade has also been a rapid development. Letter of Credit as an important international trade settlement payment for our trading activities also brings convenience. At the same time, it also brings convenience to credit card fraud. Unscrupulous traders take advantage of the increasing complexity of credit fraud, fraud t