试论外贸出口企业信用证结算风险管理

发布时间：2018-01-18 10:41

本文关键词：试论外贸出口企业信用证结算风险管理　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：中国加入WTO后,外贸出口业务高速发展,被认为相对安全的信用证结算方式在外贸中得到大量应用。信用证结算以银行信用取代了商业信用,理论上,外贸出口企业只要提交了符合信用证要求的单据,就能得到银行的承兑付款,但是,事实上使用信用证结算方式的外贸出口企业并非都能顺利收汇。由于信用证本身的固有特点,业务流程相对复杂,操作人员能力欠缺,以及对风险管理不够重视等原因,越来越多的信用证结算因单据不符、软条款等原因未能获得银行承兑付款,并导致外贸出口企业大量发生坏账,信用证结算风险目前已成为我国外贸出口企业急需管理控制的企业风险。本文从外贸出口企业的信用证结算风险现状入手,分析信用证结算风险产生的原因,并提出信用证结算风险管理的相关对策。
[Abstract]:With the rapid development of foreign trade export business after China's entry into WTO, the letter of credit settlement method, which is considered to be relatively safe, has been widely used in foreign trade. Letter of credit settlement has replaced commercial credit with bank credit, theoretically. Export enterprises can be accepted by the bank as long as they have submitted documents that meet the requirements of the letter of credit, but. As a matter of fact, the foreign trade export enterprises that use the letter of credit settlement method can not all receive foreign exchange smoothly. Because of the inherent characteristics of the letter of credit itself, the business process is relatively complex, the operation personnel ability is lacking. As well as the risk management and other reasons, more and more letters of credit settlement due to non-conforming documents, soft clauses and other reasons failed to obtain bank acceptance payment, and led to a large number of export enterprises bad debts. The risk of letter of credit settlement has become the enterprise risk of our country's foreign trade export enterprises in urgent need of management and control. This paper analyzes the causes of the risk of letter of credit settlement from the current situation of the risk of letter of credit settlement of foreign trade export enterprises. And put forward the risk management of letter of credit settlement of the relevant countermeasures.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F740.4

【参考文献】