信用证结算方式的风险及预防措施--国际贸易毕业论文.doc

江苏经贸职业技术学院 毕业论文 题目：信用证结算方式的风险及预防措施 系 （院） 专业班级 学 号 学生姓名 指导教师 职 称 指导教师 职 称 2012年月日信用证 信用证欺诈 防范 ABSTRACT：China’s accession to the world trade organization，and the international trade between member states has been a great increase，as international trade major settlement way ,one of the letters of credit have been increasingly and widely used . However ,with the rapid development of the international trade , as a negative outcome L/C、L/C-fraud also occurred frequently . The types of credit fraud is various ,from the point of view of different types of appearing there are different .And ,as the means of science and technology unceasing enhancement ,the form has become more complex and concealment. L/C exeternal protection mechanism relatively weak ,and L/C ,the factor of party ,is also the causes of credit fraud .Put an end to the generation of fraud is very difficult ,in practice ,only to make full preparation ,to maximize the avoid the happening of the fraud . L/C trading all parties ,including trade both sides and the bank clerk ,should be prepared to prevent themselves , improve their professional quality ,and enhance the awareness ,etc avoid unnecessary losses . Keywords: L/C letter of credit fraud guard against 一、信用证的概述 2 （一）信用证的基本理解 2 1、信用证的概念 2 2、信用证的特点 2 3、信用证作用 2 (二)信用证的结算流程 2 二、信用证结算的主要风险 3 （一）承兑交单信用证存在的风险 3 （二）信用证软条款中隐含的风险 3 1、规定信用证内容基本要素时的隐患 4 2、信用证开立过程中设置隐含条件的隐患 4 （三）信用证单据业务中的风险 5 1、受益人伪造单据骗取货款 5 2、开证申请人利用信用证诈骗 5 3、开证申请人与受益人串谋诈骗 5 三、信用证结算存在风险的原因 5 （一）不法者的贪利心里 5 （二）受害者的防范意识不强 6 （三） 银行等机构缺乏防范意识 7 四、信用证结算风险的防范 7 （一）进口商应采取的措施 7 1、做好前期资信调查 7 2、选择适当的贸易术语，采用合适的信用证方式 7 3、严谨签约交易合同、加列商品检验条款 7 （二） 出口商应采取的措施 8 1、慎重选择贸易伙伴，了解其资信问题 8 2、仔细审查信用证 8 3、努力提高业务人员素质 8 （三）开证行应采取的措施 8 1、明确责任和义务 8 2、加强对进口商的了解 9 3、选择资信良好的银行作为业务伙伴 9 五、总 结 9 参考文献 9 信用证结算方式的风险及预防措施 一、信用证的概述