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毕业论文(设计)
题目比较研究信用证议付与出口押汇在我国的应用
院(系) 经济学院
专业国际经济与贸易(全英语)
学生姓名
成绩
指导教师(职称) 教授
2010 年 5 月
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摘要
信用证结算方式成为了国际贸易结算的主要支付工具,与信用证有关的国际贸易融资方式,如议付和出口押汇也迅速发展起来。但是在实际的国际贸易实践中,信用证的议付业务存在一些分歧。在我国,对于出口结算业务,由于国内信用证法律制度的不完善以及银行希望降低法律风险的出发点等因素,我国各大银行往往选择叙做出口押汇而避开真正的信用证议付,而每个开展出口押汇业务的银行对出口押汇都有各自的定义和规定。本文将对信用证议付和出口押汇展开全面分析,比较二者的相同点与异同点,明确信用证议付与出口押汇的界定,最后在此基础上,第三章深入分析了我国银行在出口结算中选择叙做出口押汇而避开议付的原因并举例分析,进而为我国信用证议付与出口押汇实践的规范与统一提出建议。
关键词: 信用证; 议付; 出口押汇
ABSTRACT
The letter of credit count-up mode has e the main payment instrument of international trade settlement, and at the same time, the way of international trade financing relating to L/C,such as the negotiation of L/C and outward bills have developed quickly. However, in the Practice of international trade, the negotiation of L/C has lead to a number of controversial issues. In China, due to the factors of imperfect legal system of domestic L/C and the notion of reducing the legal risk etc., banks in China often choose to conduct Outward Bill rather than real negotiation. This paper will display all-round analysis to the negotiation of L/C and Outward pare the characteristics of them and Provide suggestions on regulating and unifying the Practice of the negotiation of L/C and Outward Bill in our country. At last, based on the division of the negotiation of L/C and Outward Bill, Chapter three deeply analyses the reason why our country chooses to conduct the Outward Bill rather than the real negotiation and legal risk thereof, and provides suggestions on the practice and legal environment of the negotiation and Outward Bill in our country.
Key words: Letter of Credit; Negotiation; Outward Bill
目录
绪论 1
一、我国信用证议付和出口押汇业务概述 2
(一)议付信用证的概述 2
议付信用证的分类 2
UCP600对信用证议付的界定 3
(二)