沈装饰出口结算中的风险及其防范研究

发布时间：2018-06-23 17:25

本文选题：国际结算方式 + 结算风险　；参考：《西安理工大学》2006年硕士论文

【摘要】： 随着我国进出口业务规模的不断扩大,外贸企业在进出口贸易结算中面临的风险也日益增多,特别是许多出口企业由于不谙各类国际贸易支付方式,选择不当而导致经济损失的实例屡有发生。因此,重视国际贸易支付方式的研究,了解其存在的潜在风险,熟练掌握并灵活运用各种不同的支付方式,来防范出口结算风险,对于每一个从事进出口贸易的企业都具有极其重要的意义。本文首先介绍了国际贸易结算及其三种主要支付方式(汇付、托收、信用证)的定义和种类,接下来介绍了企业国际结算风险概念以及在三种结算方式下出口商所面临的结算风险种类,并对这三种结算方式的特点进行了比较,指出结算方式选择的依据。然后针对所研究的对象——沈阳装饰品进出口公司(以下简称沈装饰)出口结算业务的现状,采用定性分析与定量分析相结合的方法,指出沈装饰结算中存在的主要风险及风险的大小,并从外部因素和企业自身管理两个角度来分析风险产生的原因。针对沈装饰出口结算风险产生的原因,作者总结和探讨了结算风险的防范和控制措施。因为出口企业在结算环节所面临的风险,实际是产生于整个经营管理的各个环节的疏漏和缺陷。因此,作者重点针对沈装饰自身存在的管理体系和客户信用风险管理的漏洞,提出了建立科学的企业内部制约机制和客户信用管理体系,加强出口业务全流程的风险管理。最后,作者从具体业务环节出发,提出了防范三种结算方式下风险的具体措施,并建议企业投保信用保险,增强企业风险防范手段。
[Abstract]:With the continuous expansion of China's import and export business scale, the risks faced by foreign trade enterprises in the settlement of import and export trade are also increasing day by day, especially because many export enterprises do not know all kinds of international trade payment methods. Examples of economic losses caused by improper selection occurred frequently. Therefore, we should attach importance to the study of payment methods in international trade, understand the potential risks, master and flexibly use various payment methods in order to guard against the risk of export settlement. It is of great significance to every enterprise engaged in import and export trade. This paper first introduces the definition and types of international trade settlement and its three main payment methods (remittance, collection, letter of credit). Then it introduces the concept of enterprise international settlement risk and the types of settlement risk faced by exporters under the three settlement modes, and compares the characteristics of these three settlement methods, and points out the basis for the choice of settlement methods. Then, aiming at the present situation of Shenyang adornment Import and Export Corporation (Shenyang Decoration) export settlement business, the qualitative analysis and quantitative analysis are used to combine qualitative analysis with quantitative analysis. The paper points out the main risks and the size of the risks in Shen's decoration settlement, and analyzes the causes of the risks from the external factors and the enterprise's own management. Aiming at the causes of the risk of Shen decoration export settlement, the author summarizes and probes into the prevention and control measures of settlement risk. Because the risks faced by export enterprises in settlement are actually due to the omissions and defects in all aspects of management. Therefore, aiming at Shen's own management system and the loopholes of customer credit risk management, the author puts forward the establishment of scientific internal restriction mechanism and customer credit management system to strengthen the risk management of the whole process of export business. Finally, the author puts forward the concrete measures to prevent the risk under the three kinds of settlement methods, and suggests that enterprises should take out credit insurance and strengthen the means of risk prevention.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F752.62

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