信用证项下贸易融资产品风险及应对策略研究

发布时间：2018-01-19 13:15

本文关键词： 信用证贸易融资风险识别风险应对　出处：《对外经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,信用证正以一种非常蓬勃的姿态活跃在国际结算的舞台之上,据权威机构测算,全球百分之四十以上的国际贸易都使用了这种安全、便捷的结算产品。自从19世纪以来,现代版跟单信用证经过了300余年的发展,信用证项下的贸易融资方式也在发展中不断地创新,目前主要包括:进口代付、打包贷款、福费廷、出口票据贴现、提货担保等多种形式。由于信用证自身的独立性,一旦其脱离了开证行的掌握,便与基础合同、开征申请书等信用证的开立背景无关,也正是因为这个属性,信用证的融资功能在贸易结算中得到了巨大的体现。对于银行来讲,信用证项下贸易融资收入是中间业务收益中重要的组成本部分,但由于其自身特点,在给银行带来巨额利润的同时也伴随着很大的风险,这样就对银行风险管理水平提出了很高的要求。随着信用证项下贸易融资产品的发展与迭代,对相关业务的风险管理水平提出了更高的要求。随着金融危机的到来,国际贸易融资大环境急剧恶化,违约情况时有发生,贸易融资风险增大。目前,国际金融局势起伏不定,国内经济增速放缓,在这种大环境之下,对比分析不同信用证融资方式中所存在的风险,对银行减少坏账、企业节约成本、确保我国贸易结算健康有序的发展具有巨大的现实意义。本文主要采用比较分析与案例分析相结合的方法进行信用证项下贸易融资风险的研究。首先对信用证项下的贸易融资方式进行了详细的分析与对比。其次对信用证项下贸易融资中存在的风险进行了阐述,并将风险分从共有风险与特定风险两个方面分别研究,同时引用案例对研究结果加以辅证,最终提出风险应对策略。
[Abstract]:At present, letters of credit are active on the stage of international settlement with a very vigorous posture. According to the calculation of authoritative organizations, more than 40% of the world's international trade has used this kind of security. Convenient settlement products. Since 19th century, modern documentary credit has been developed for more than 300 years, and the trade financing method under letter of credit has been innovating constantly in the process of development. At present, it mainly includes: import payment, package loan, Forfaiting, export bill discount, delivery guarantee and other forms. Because of the independence of the letter of credit itself, once it is out of the hands of the issuing bank, with the basic contract. Because of this property, the financing function of the letter of credit has been greatly reflected in the trade settlement. Trade financing income under letter of credit is an important part of intermediate business income, but because of its own characteristics, it not only brings huge profits to banks, but also carries a lot of risks. In this way, the level of bank risk management is very high. With the development and iteration of trade financing products under letter of credit. With the arrival of the financial crisis, the international trade financing environment deteriorated sharply, default occurred from time to time, the risk of trade financing increased. The international financial situation fluctuates, the domestic economic growth rate slows down, under this kind of environment, compares and analyzes the different letter of credit financing way in the existence risk, reduces the bad debt to the bank, the enterprise saves the cost. It is of great practical significance to ensure the healthy and orderly development of trade settlement in China. This paper mainly adopts the method of comparative analysis and case analysis to study the risk of trade financing under letters of credit. The trade financing methods under the letter of credit are analyzed and compared in detail. Secondly, the risks in the trade financing under the letter of credit are expounded. Risk is divided into two aspects: common risk and specific risk. At the same time, some cases are cited to prove the results of the study, and finally, risk coping strategies are put forward.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F740.45;F752

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