信用证结算方式下出口企业的风险与防范.docVIP

学 号： 200715010222 河北联合大学轻工学院 本科毕业论文 论文题目： 信用证结算方式下出口企业的风险与防范 学 部： 商学与人文部 专 业： 国际经济与贸易 班 级： 07国贸2班 姓 名： 金艳丽 指导教师： 田敏 副教授 20 11 年 6月 10 日  河北联合大学轻工学院毕业论文 信用证结算方式下出口企业的风险与防范 Export Enterprise under the Settlement of the Credit Risk and Its Prevention 学 部： 商学与人文部 专 业： 国际经济与贸易 班 级： 07国贸2班 姓 名： 金艳丽 指导教师： 田敏 副教授 2011 年 6 月 10 日 河北联合大学轻工学院毕业论文 PAGE III 摘 要 随着改革开放的深入，我国对外出口贸易迅速发展，被赋予“世界工厂”称号。在出口贸易中为了能确保货款及时安全地收到，我国外贸企业一般都倾向于使用信用证结算。所谓信用证，是一种 国际贸易结算方式,它以 银行为中介，取代了 商业信用，对出口商安全收汇有了较大保证，所以它成了出口商最受欢迎的支付形式之一。 近年来,据有关数据显示,信用证在我国的使用率高达80%-90%,但是它的安全性并不是绝对的,坏账率在5%以上,信用证自身的特点以及贸易双方的不正当行为导致了在采用信用证进行结算的过程中产生了大量的风险。本文总共分为五个部分，第一部分讲述了选题背景及意义。第二部分对信用证的概念、内容、操作流程、现状及中国首选信用证结算方式的原因进行了阐述。第三部分对信用证结算方式的风险进行了细致的分析。第四部分提出了信用证风险的防范措施。最后一部分是对全篇的总结。 关键词：出口企业；信用证；信用证风险；防范 Abstract Along with reform and open policies thorough, our country foreign export trade rapidly expand, entrusts with “the Industrial workshop of the world” the title. In export trade, for can guarantee that the loans prompt security receives, our country Foreign trade enterprise favors generally in uses the letter of credit to settle accounts. The so-called letter of credit, is one international trade method of settling accounts, it take bank as intermediary, has substituted for the commercial credit, had to the exporter security exchange-earning had guaranteed greatly, therefore it has become one which of payment forms the exporter most received welcome. The recent years, demonstrated according to the related data that the letter of credit reaches as high as in our countrys utilization ratio 80%-90%, but its security is not absolute, the bad account rate above 5%, letter of credit own characteristic as well as the trade both sides improper behavior has caused, in used the letter of credit to carry on the settlement in the process to have the massive risks. This article altogether divides into five parts, the first part narrated the selected topic background and the significance. The