论银行独立保函业务的风险管理

发布时间：2018-05-02 16:16

本文选题：银行 + 独立保函　；参考：《对外经济贸易大学》2017年硕士论文

【摘要】：随着“一带一路”建设的不断推进,我国不断引导企业践行“走出去”战略,在经济全球化的背景下不断加强在国际间的经济合作。近年来,我国经济始终保持着较高的增长速度,国际投资及合作领域不断增加,规模不断扩大,独立保函作为一种使用范围广泛、操作简单便捷、在国际交易中获得广泛认可的国际结算产品,为我国企业“走出去”提供了强有力的信用支持。独立保函作为保函中最常用的一种形式,在我国的经济发展特别是对外经贸交流中,迅速得到了用户的青睐,结算量不断增长。与实务领域的迅速发展相比,独立保函在我国司法领域的发展相对缓慢。2016年以前,独立保函在司法领域始终没有相对完整和详细的规定,也因此实务中对于独立保函的管理及运作方式始终无法达成一致。近年来有关保函领域的诉讼案件中,就有相当一部分是由于保函在国内从属性的判定与国外独立性判定的矛盾引发的。这种独立保函在国内外判定的差别,给银行作为担保人开展独立保函业务带来一定的困扰。2016年12月1日起,最高人民法院实施了《最高人民法院关于审理独立保函纠纷案件若干问题的规定》(以下称“司法解释”)。司法解释的出台及时地填补了我国司法领域有关独立保函规定的空白,在推动我国独立保函业务发展,支持企业“走出去”方面将发挥巨大的作用。银行作为担保人,在独立保函法律环境变化的背景下需要对独立保函的业务处理模式及风险管理方式进行调整。笔者作为一名银行从业人员,试图通过本文对新法律环境下银行在独立保函领域面对的形势、业务模式及风险管理方式展开研究。笔者首先分析了银行独立保函业务的现状,对独立保函的司法背景、业务发展以及银行开展独立保函业务的优势进行了分析;然后以从属性保函与独立性保函的区别作为切入视角,对独立保函的识别以及在我国发挥的作用进行了阐述;之后探讨了银行独立保函业务中各当事方的影响以及来自各方的风险;最后从实务角度出发,按照开立前、开立时以及开立后三个环节,提出了一系列实践性较强的新环境下银行在发展独立保函业务中的风险管理措施。本文的创新点主要包括两个方面。一是从银行作为担保人的角度出发,立足于司法解释的出台这一新的法律背景,对银行独立保函操作各环节的业务风险进行了分析,并提出了风险管理措施。二是本文充分结合笔者的保函从业经验,在分析过程中加入了大量的实务案例进行佐证,从各业务环节的操作细节入手、对风险管理措施进行了探讨,具有极强的可操作性。
[Abstract]:With the development of "Belt and Road", China has been guiding enterprises to carry out the "going out" strategy and strengthening the international economic cooperation under the background of economic globalization. In recent years, China's economy has always maintained a relatively high growth rate, international investment and cooperation fields have been increasing, the scale is constantly expanding, independent guarantees as a wide range of use, simple and convenient operation, International settlement products, which are widely recognized in international transactions, provide strong credit support for Chinese enterprises. As one of the most commonly used forms of guarantee, the independent guarantee has rapidly gained the favor of the users in our country's economic development, especially in the foreign trade and economic exchanges, and the amount of settlement has been increasing continuously. Compared with the rapid development in the practical field, the development of the independent guarantee in the judicial field of our country is relatively slow. Until 2016, the independent guarantee has no relatively complete and detailed regulations in the judicial field. Therefore, the management and operation of the independent guarantee can not be agreed in practice. In recent years, there are quite a few litigation cases in the field of guarantee, which are caused by the contradiction between the judgment of the subordinate attribute of guarantee at home and the judgment of independence abroad. The difference in the judgment of this kind of independent guarantee at home and abroad has caused some difficulties for banks to carry out independent guarantee business as guarantors. From December 1, 2016, The Supreme people's Court has implemented the provisions of the Supreme people's Court concerning the trial of disputes over independent letters of guarantee (hereinafter referred to as "judicial interpretation"). The introduction of judicial interpretation has filled the blank of the relevant independent guarantee in the judicial field of our country, and will play a great role in promoting the development of the independent guarantee business and supporting the enterprises to "go out". Under the background of the change of the legal environment of the independent guarantee, the bank as the guarantor needs to adjust the business handling mode and the risk management mode of the independent guarantee. As a bank employee, the author tries to study the situation, business model and risk management mode of the bank in the field of independent guarantee under the new legal environment. Firstly, the author analyzes the current situation of the bank's independent guarantee business, analyzes the judicial background of the independent guarantee, the development of the business and the advantages of the bank's independent guarantee business. Then, from the point of view of the difference between the attribute guarantee and the independence guarantee, the paper expounds the recognition of the independent guarantee and its role in our country. Then it discusses the influence of the parties and the risks from the parties in the bank's independent guarantee business. Finally, from the practical point of view, according to the three links before, immediately and after opening, This paper puts forward a series of risk management measures in the development of independent guarantee business under a new practical environment. The innovation of this paper mainly includes two aspects. First, from the point of view of bank as guarantor, based on the new legal background of judicial interpretation, this paper analyzes the business risk of each link of bank independent guarantee operation, and puts forward the risk management measures. Second, this paper fully combines the author's experience in the practice of guarantee, adding a large number of practical cases to prove the analysis process, starting with the operational details of various business links, the risk management measures are discussed, which has a strong operability.
【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】：D922.28;F832.2;F752

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