文档介绍：武夷学院
毕业论文(设计)
大宗商品贸易中信用证结算的风险与防范
院系:
商学院
专业(班级):
08国际经济与贸易本科(2)班
姓名:
???
学号:
??????
指导教师:
???
职称:
讲师
完成日期:
2012年6 月1日
摘要
信用证的产生对于国际贸易支付方式来说是一场巨大的革命。它首次让不在交货现场的买卖双方在履行合同时处于同等地位,在一定程度上使双方重新找回了“一手交钱,一手交货”的现场交易所具有的安全感,解决了双方互不信任的矛盾。但即使如此,也并不意味着信用证就完全安全,其内在隐藏着许多欺诈的风险。作为大宗商品进口大国,我国通常采取信用证这一公认安全结算的方式,但由于其自身特点,信用证在提供保障和资金融通便利的同时,对进出口双方,银行均存在一定风险,本文试从大宗商品贸易与信用证特点出发,从进口商,出口商,银行三个角度对信用证结算方式中存在风险展开讨论,并分别提供相应风险防范策略。
关键词: 大宗商品;信用证;风险防范
Abstract
The produce of the letter of credit for the payment of international trade is a huge revolution. It makes the buyers and sellers being in the equal status in the trade for the first time in the carry out the contract. They refined the feeling of "paid their dues on delivery in the exchange spot", solving the distrust between both sides however it does not mean that the letter of credit pletely safe. It hides many of the risk of fraud. As the major importer of modities, our country usually take the letter of credit as the most safe settlement, but due to its own characteristics, the letter of credit assure the security and facilitate the finance, the importer and exporter and the banks hide a certain risk. In the article, I try discussing from the characteristics of the bulk cargo trade and the letter of credit. We will discuss the risk of importers, exporters, and bank in the way of opening the letter of credit from three aspects.
Key words: Bulk cargo;Letter of credit;Risk prevention
目录
1 引言 1
1
1
2
2
2大宗商品贸易结算概述 3
3
,履行期限长 3
,透明度高 3
3
4
4
4
4
3信用证结算各方所面临的风险 5
5
、倒签提单骗取货款的风险 5
5
6
6
、品重等不符点而造成的风险 6
、变造的信用证骗取受益人货物 6
7
7
7
8
3