论信用证支付下的风险及规避方法.pdf

安徽国际商务职业学院

学生毕业设计

题目：论信用证支付下的风险及规避方法

作者姓名：

班级学号：

专业届别：×××专业2014届

导师姓名：

导师职称：

二○一四年××月××日

中文摘要

摘要

信用证是当今国际贸易支付中最常见、最重要的一种支付方，属于银行信用，

在很大程度上缓解了进出口双方互不信任的矛盾，大大降低了交易风险，故在国

际上得以广泛应用。但这种支付方式在带给各方当事人一定的保障作用的同时，

也极易引发风险。随着国际贸易的不断增长，信用证业务自身的复杂性以及银行

审单时强调信用证的独立性加大了信用证风险防范的难度，一旦出口商出现违约

或者欺诈行为，进口商将承担很大的风险。本文从信用证的相关理论和我国出口

商使用信用证支付的风险特点出发；分析了信用证存在制度本身的风险和人为因

素的风险，对我国出口商使用信用证支付的风险进行了深入的研究；最后针对产

生风险的具体原因，提出了我国出口商在信用证支付下的风险规避措施。

关键词：信用证；支付风险；规避

ABSTRACT

ABSTRACT

LCpaidisthemostcommonandmostimportantonepayerintodays

internationaltrade,Itisbankcredit,importandexportinlargepart

toeasethecontradictionbetweenthetwosidesdistrust,greatlyreducing

transactionrisks,andthereforetotheinternationalwidelyused.But

thewayinbringingthepartiestopaysomeprotectionrole,butalso

easilyleadtorisks.Withthecontinuousgrowthofinternationatrade,

emphasizedtheindependenceofthecreditbusinesscreditmoredifficult

toguardagainstcreditriskandcomplexityofthebanksownsingletrial,

oncetheeventofdefaultorfraudexporters,importerswibearitbig

risk.Inthispaper,thetheoryofChinasexportersandcreditriskusing

credittopaythecharacteristics;analysisoftherisksofcreditrisk

systemitselfandhumanfactors,theuseofChineseexporterstopaythe

creditriskconductedin-depthresearch;Finay,theriskofspecific

reasonsputforwardintheletterofcreditunderourexportersrisk

aversionmeasures。

KEYWORDS：LC;paymentrisks;avoid

目录

目录

一、信用证的相关理论„„„„„„„„„„„„„„„„„„„„„„„„1

（一）信用证的概念与性质„„„„„„„„„„„„„„„„„„„„„„1

（二）信用证对出口商的意义„„„„„„„„„„„„„„„„„„„„„1

二、信用证支付下的风险分析„„„„„„„„„„„„„„„„„„„„„2

（一）开证银行资信欠佳的风险„„„„„„„„„„„„