《信用证结算业务中存在的风险及防治措施》-毕业设计（论文）.docVIP

哈尔滨工业大学华德应用技术学院毕业论文 PAGE 5 摘 要 信用证是国际贸易通用的结算方式，也是重要的融资方式，以其特有的融资性、独立性、流通性以及迅捷的结算方式， 在国际贸易中得到了广泛的应用。但是也正是由于信用证支付方式独立抽象性原则和严格相符原则的内在缺陷以及有关当事人位于不同国家和地区，还有一些不法分子的贪利心理等原因，使得信用证支付方式风险加大，从而产生了种种信用证欺诈行为。虽然很多缺陷是信用证结算方式与生俱来、无法根除的内在症结，但是并不表示它们带来的负面效应不能得到控制。 文章的目的旨在让我们了解信用证风险的基础上，有效防范和化解结算风险，能够更好地利用这种结算方式。文章通过理论分析、实例研究和经验总结，对信用证风险产生的原因、存在的风险以及相应风险防范措施进行了深入地分析和研究，希望对信用证制度的完善有所启示，对采取信用证支付方式结算的进出口企业和银行也能有所帮助，同时能在实际的交易过程中起到积极的防范作用。 关键词 信用证结算方式；风险；防范 Abstract Letter of credit is a common method of settlement of international trade and an important means of financing, with its unique funding, independence, liquidity, and rapid method of settlement of international trade has been widely used. but also precisely because of a letter of credit and independent abstract principle and the principle of strict compliance inherent shortcomings, and relevant parties located in different countries and regions, There are a number of lawless elements of the Money-Lured psychological and other reasons, makes the increased risk of payment letter of credit, resulting in all sorts of letters of credit fraud. Although many birth defects is the letter of credit settlement can not be eradicated within the crux of the problem, but it does not mean that the negative effects they can not be brought under control. The purpose of the article let us know on the basis of letters of credit risk, settlement risk effectively prevent and dissolve better able to take advantage of this billing method. Articles by theoretical analysis, case studies and lessons learned on the credit risk causes of the risks and the corresponding risk prevention measures conducted in-depth analysis and study, and hopes some of the credit system, perfect enlightenment, for taking a letter of credit way clearing import and export enterprises and banks can also help, while in the actual transaction process can play a positive preventive effect. Key words Letter of credit settlement；Risk；Prevention 目 录 TOC \o 1-3 \h \z \u 摘 要 I