国内信用证结算的现状、问题及发展对策研究

发布时间：2018-01-09 22:21

本文关键词：国内信用证结算的现状、问题及发展对策研究　出处：《云南大学》2013年硕士论文　论文类型：学位论文

【摘要】：国内信用证目前在国内的研究还比较少,它作为国际信用证国内化的产物,它兼具了国际信用证在国际贸易中的种种优势,并且为国内贸易带来了从实质到形式的革命性改变。特别是08年经济危机以后,伴随着大量出口企业“转内销”,尝试不断扩大国内异地市场的结算和融资需要,国内信用证在“沉睡”多年后突然有了一个突飞猛进的发展,业务规模不断扩大,业务品种不断创新。然而,同任何新生事物一样,规范化进程总是落后于它自身的无序发展。由于国内目前缺乏一套完整的信用证法律、规范体系,国内相关信用体系、物流体系制度等又不尽完善,国内证结算及其融资出现了无序膨胀的发展,在某些领域成为恶意融资或者过度融资的工具,甚至出现了信用证诈骗的案例。本文从国内信用证发展的背景说起,并对比分析国际信用证发展的历史和两者的异同；然后,本文通过大量不完全统计的银行数据来说明国内信用证发展的现状,分析目前大多数银行的操作方式,并和银行承兑汇票进行对比,深刻剖析爆发式增长的原因；最后,笔者通过对融资、立法及其相关案例的深入分析,揭示出国内信用证结算中存在的主要问题,并对其未来的规范性发展提出对策和解决方案。
[Abstract]:Domestic letters of credit in the domestic research is relatively small, it is the product of international letters of credit, it has the advantages of international letters of credit in international trade. It has brought about revolutionary changes from substance to form for domestic trade, especially after the economic crisis of 2008, accompanied by a large number of export enterprises to "transfer domestic sales". Trying to expand the settlement and financing needs of the domestic market, the domestic letter of credit has suddenly developed by leaps and bounds after many years of "slumber", the business scale has been expanding continuously, the business variety has been innovating constantly. However, as with any new thing, the process of standardization always lags behind its disorderly development. Due to the lack of a complete set of letter of credit law, normative system, domestic credit system. The system of logistics system is not perfect, the domestic securities settlement and its financing appear the development of disorderly expansion, in some areas become malicious financing or excessive financing tools, and even appear the case of letter of credit fraud. This paper begins with the background of the development of domestic letters of credit, and compares and analyzes the history of the development of international letters of credit and the similarities and differences between the two. Then, through a large number of incomplete statistics of bank data to explain the current situation of the development of domestic letters of credit, analysis of the current operation of most banks, and bank acceptance of the comparison. Deeply analyze the reason of explosive growth; Finally, through the deep analysis of financing, legislation and related cases, the author reveals the main problems existing in the settlement of domestic letters of credit, and puts forward countermeasures and solutions to its future normative development.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.63

【参考文献】