信用证融资风险问题的研究

发布时间：2018-02-13 00:24

本文关键词： 信用证银行风险防范措施　出处：《山东师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着全球经济的发展,我国的国际贸易也保持着良好的发展态势。国际贸易无时无刻不在影响着我们的生活。用于国际贸易中的结算方式主要有电汇、托收、信用证等,其中信用证占贸易结算总额的80%-90%,当之无愧成为应用最为广泛的贸易结算方式。19世纪出现了现代版的跟单信用证,经过300多年的发展,与其相关的信用证融资方式也不断创新、不断丰富,主要有打包贷款、出口票据贴现、出口押汇、福费廷、提货担保、进口代付等。这些业务给银行带来保证金存款、中间业务手续费收入等,日益受到各大银行的重视。然而信用证及其融资带来收益的同时,风险也不可避免的发生。而且信用证犯罪的很大特点就是犯案金额巨大,给企业、银行、国家带来了无法挽回的经济损失,还损坏了银行和国家的国际声誉。本文将以济南市A银行为例,通过收集国内外有关信用证风险防范与竹理研究资料、信用证犯罪案例资料,选取几家银行国际贸易业务专家进行实地访谈,学习他们多年的工作经验,找出信用证存在的风险,分析银行存在信用证及其贸易融资风险的原因,最后提出切实可行地防范风险的措施,希望贸易融资的参与者有积极的参考价值。本文将分五章展开分析。第一章主要介绍了本次论文的研究的客观条件,理论价值与实际意义,论文的研究方法等。第二章对信用证的基本定义、信用证的特点、信用证的业务操作流程、贸易融资的种类及银行办理贸易融资之后应该采取的管理措施。第三章将通过介绍济南市近几年的贸易进出口发展形势,详细的分析银行在信用证贸易融资中面临的风险：信用证风险、操作市场风险、政治和法律风险、信用证欺诈风险。第四章主要以A银行的国际业务开展的情况,分析其产生上述风险的原因。最后一章将会根据每种风险提出专门的防范措施,以控制银行风险。希望本人能够为银行工作人员防控信用证融资风险起到一定的借鉴作用,他们能够在日常处理业务中清晰的认识到这些风险的存在,通过完善自身的业务素质、提高风险防控意识,最大程度的防止风险的发生。为提高银行的资产质量尽微薄之力。
[Abstract]:With the development of the global economy, China's international trade also maintains a good development trend. International trade affects our daily life all the time. The settlement methods used in international trade are mainly wire transfer, collection, letter of credit, etc. Among them, letters of credit account for 80-90 of the total amount of trade settlement, which is worthy to become the most widely used trade settlement method. In the 19th century, a modern version of documentary letters of credit appeared. After more than 300 years of development, the financing methods related to letters of credit have also been innovated. They are constantly enriched, such as packaging loans, discounted export bills, export bills, forfaiting, delivery guarantees, import payments, and so on. These businesses bring banks margin deposits and income from intermediate business handling charges, etc. However, when the letter of credit and its financing bring benefits, the risk also inevitably occurs. Moreover, the great characteristic of the letter of credit crime is that the amount of crime is huge, to the enterprise, the bank, The country has brought irreparable economic losses and damaged the banks and the international reputation of the country. This article will take Jinan A Bank as an example, through collecting the risk prevention and bamboo theory research data of letters of credit at home and abroad, and the case data of letter of credit crimes, In order to find out the risk of letter of credit, and analyze the reason why the bank exists the risk of letter of credit and its trade financing, the experts of international trade business of several banks are selected to conduct field interviews, study their working experience for many years, find out the risk of letter of credit. Finally, the paper puts forward practical measures to prevent risks, hoping that the participants in trade financing will have positive reference value. This paper will be divided into five chapters. The first chapter mainly introduces the objective conditions of this paper, theoretical value and practical significance, research methods of the paper. Chapter two, the basic definition of the letter of credit, the characteristics of the letter of credit, The operational flow of letters of credit, the types of trade financing and the management measures to be taken by banks after handling trade financing. Chapter three will introduce the situation of trade import and export development in Jinan in recent years. A detailed analysis of the risks faced by banks in the trade financing of letters of credit: risks of letters of credit, operational market risks, political and legal risks, risks of letter of credit fraud. Chapter 4th mainly deals with the international business of Bank A. The last chapter will propose special precautions according to each risk to control the bank risk. I hope I can play a certain reference role for bank staff to prevent and control letter of credit financing risks, they can clearly understand these risks in their daily handling business, through improving their own business quality, To improve the awareness of risk prevention and control, to prevent the occurrence of risk to the greatest extent. To improve the quality of bank assets.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.2

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