我国商业银行在信用证业务中面临的风险及对策研究

发布时间：2018-04-17 02:07

本文选题：商业银行 + 信用证　；参考：《天津商业大学》2013年硕士论文

【摘要】：信用证是一种以银行信用为担保的国际结算工具。据考证,古罗马时期就已产生了信用证的雏形,但其被广泛运用于国际贸易结算却还是近100年的事情,尤其在20世纪的六七十年代,信用证占据了国际结算的主导地位,当时85%以上的国际结算都采用信用证来完成。虽然后来有所下降,但在发展中国家的对外贸易中,信用证结算仍占有较大比重。尽管信用证结算中加入的银行信用可以降低交易双方相距较远或互不熟知而导致的风险,有利于贸易合同的顺利履行,但降低风险不等于杜绝风险,信用证也并非—种万无一失的理想化工具。相反,银行在为交易双方提供信用保证的时候,自己也面临诸多风险。本文正是以商业银行为研究主体,通过大量的文献研究,利用理论与经典案例相结合的实证分析,讨论了商业银行在信用证结算方式下面临的主要风险及其产生原因,并对不同风险提出了相应的防范措施。本篇论文共分为六个部分。第一部分前言,主要介绍了信用证风险研究的背景及意义,讨论了国内外学者对信用证风险不同角度的认识。第二部分信用证概述,主要探讨了信用证的历史渊源、定义、特点并简单描述了信用证的业务流程。第三部分风险辨析,首先介绍了信用证风险的定义,然后结合信用证制度的特征阐述了采用信用证结算时风险产生的两个根本原因,即：银行信用和独立抽象性性原则。第四部分信用证结算中银行面临的主要风险,重点对银行所面临的单证风险、操作风险、市场风险、信用风险、政治和法律风险等信用证主要风险进行了逐一阐述,并结合相关案例分析提出了对应的风险防范措施。在讨论提单风险时,主要分析了海运提单的主要风险点,并结合案例对海运提单的风险提出了相应的防范措施；在讨论操作风险时,先对操作风险产生的原因进行了分析,比如银行内部风控制度不健全、设置岗位时职责划分不清或一人身兼数职、人员频繁流动从而对业务不精等,然后从完善内部制度建设和提高员工素质及业务能力方面提出了改进措施；在市场风险部分,主要讨论了由于利率和汇率等因素发生变动进而引起出口货物的价格波动而导致的风险,并提出商业银行在经营时应了解全球经济趋势,关注贸易双方国家宏观经济政策动向以防范市场风险；在讨论信用风险时,主要从不道德主体的不同进行划分,讨论了来自进口企业、出口企业和结算银行的信用风险的表现形式及防范措施：在讨论政治和法律风险时,提示了银行在办理信用证业务时要关注贸易双方所在国的政治、经济、社会稳定等因素发生变动而导致的风险并应了解其法律管辖权以避免因法律适用问题而产生的风险。第五部分主要讨论了从2007年开始适用的UCP600与UCP500相比所做出的改进,以及这些改进对银行在风险防控时产生的积极和消极两方面的影响。第六部分总结,再次提出了银行的风险管理并不是消灭风险,而是尽量的规避或降低风险导致的损失,并指出银行应当未雨绸缪,开证前做足贸易双方及对方银行的资信调查工作,掌握开证的贸易背景,将风险防范于未然：接单后保证认真独立的审单原则,依据国际惯例落实不符点的背后原因,将风险把控在可控范围内；纠纷发生后,积极应对,做到有理,有利,有节,尽量避免或减小损失的发生。通过这种事前、事中、事后的管理模式将银行的风险控制在最低的水平。
[Abstract]:The letter of credit is a bank credit guarantee for international settlement tool. According to research, the rudiment of ancient Rome period has produced a letter of credit, but it is widely used in international trade settlement is still in recent 100 years, especially in twentieth Century 60s and 70s, the credit occupies the leading position in the international settlement, at that time more than 85% of the international settlement by letter of credit to complete. Although later declined, but in developing countries in foreign trade, letter of credit settlement still occupies a large proportion.
Although the risk of bank credit to join in the credit settlement can reduce transaction far or not known due to the trade is conducive to the smooth implementation of the contract, but the risk is not equal to eliminate the risk, the credit is not an ideal tool no danger of anything going wrong. Instead, the bank when providing credit guarantee for both sides of the transaction, they also face many risks. This paper is based on the commercial banks as the research subject, through extensive literature research, empirical analysis using a combination of theory and classical cases, discusses the main risks facing commercial banks in the credit settlement mode and its causes, and put forward the corresponding preventive measures for different the risk.
This paper is divided into six parts. The first part is the preface, mainly introduces the background and significance of the research on the credit risk, discussed the domestic and foreign scholars on the credit risk in different aspects. The second part is the overview of the letter of credit, mainly discusses the historical origin, the definition of the credit characteristics, and a brief description of the letter of credit the business process. The third part of the risk analysis, first introduced the definition of credit risk, and then expounds the two basic reasons, the credit risk of settlement according to the characteristics of credit system: bank credit and the independent abstract principle. The main risks facing the bank settlement of the fourth part of the credit, the key the banks are facing documents risk, operational risk, market risk, credit risk, political risk and legal risk, mainly elaborates the credit, combined with relevant case analysis is put forward The corresponding risk prevention measures. In the discussion of the risk of the bill of lading, mainly analyzes the main risks of bill of lading, and combined with the case of the risk of bill of lading put forward the corresponding preventive measures; in the discussion of the operational risk, the first reason of operational risk are analyzed, such as the bank's internal risk control system is not perfect. Set the position unclear division of responsibilities or one of several roles, frequent movement of personnel of the business is not fine, then improve the internal system construction and improve the quality of staff and operational capacity improvement measures are put forward; in the market risk, mainly discusses the risks due to factors such as interest rate and exchange rate changes caused by price fluctuations the export of the goods and cause, and proposes that commercial banks should understand the global economic trends in the business, pay attention to trade both sides of national macroeconomic policies to prevent the market trend of the wind In the discussion of risk; credit risk, mainly from the moral subject of different division, discussed from the import enterprise, forms and preventive measures of export enterprises and the clearing bank credit risk: in the discussion of political and legal risk, the bank should pay attention to both sides of the country in which trade in credit business of politics. Economic risk, social stability and other factors caused the change and should understand the legal jurisdiction in order to avoid the risks caused by the applicable law. The fifth part mainly discussed the improvement from the beginning of 2007 UCP600 and UCP500 is compared to, and effect of these improvements on the bank risk prevention and control in the positive and negative two. The sixth part is the conclusion, once again raised the bank's risk management does not eliminate the risk, but as far as possible to avoid or reduce the risk of losses, and that A bank should take precautions, make a credit investigation and the other foot trade both sides of the issuing bank, the issuing of the master trade background, the risk prevention measures: the principle of trial independence seriously ensure orders, according to international convention implementation does not match the reason behind the point, the risk control in the controllable range; the dispute after a positive response, be rational, beneficial, articulate, avoid or reduce losses. Through this kind of thing, beforehand, afterwards the management mode of the bank's risk control at the lowest level.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2

【参考文献】