《论信用证支付方式的风险防范对策》-毕业论文.docVIP

l 河南工程学院毕业设计 论信用证支付方式的风险防范对策 学生姓名： 00 00 00 学 号： 000000000000 系 （部）： 空 空 空 空 系 专 业： 指导教师： 2012年2月22日 摘要 随着国际贸易的发展，信用证方式逐渐成为国际贸易中通常使用的一种支付方式。信用证是国际贸易发展到一定程度的历史产物，是银行与金融机构参与国际贸易结算的过程中逐步形成的，与此同时，它也促进了国际贸易的发展。信用证支付方式把由进口人履行付款责任，转为由银行来付款，保证出口人安全迅速收到货款，买方按时收到货运单据。因此，在一定程度上解决了进出口人之间互不信任的矛盾；同时，也为进出口双方提供了资金融通的便利。所以，自出现信用证以来，这种支付方式发展很快，并在国际贸易中被广泛运用。当今，信用证付款已成为国际贸易中普遍采用的一种主要的支付方式。 虽然信用证因受到各国进出口商的青睐，但是由于信用证一般都用于国际性的交易，涉及多方交易主体，进出口双方及各国银行往往以各自的利益为出发点办事。因此，信用证各有关当事人之间的争议和纠纷经常发生，特别是在经济危机、市场不景气的时候，进口商和开证行往往挑剔单据上某些内容不符要求，借口提出异议，拖延甚至拒绝付款，这就引起了一定的风险，所以说，信用证支付方式还是存在一定的风险的。 关键词：信用证支付方式 存在的风险 防范对策 Abstract With the development of international trade, letter of credit in international trade has gradually become a commonly used means of payment. Letters of credit in international trade has developed to a certain degree of historical product of the banking and financial institutions to participate in international trade settlement process of evolving at the same time, it also promoted the development of international trade. Means a letter of credit from the importer to fulfill payment obligations, to the payment by the bank to ensure the safety of the rapid export of receiving payment, the buyer shipping documents received on time. Therefore, to some extent solved the distrust between the import and export the conflict; At the same time, both for import and export financing provided convenience. Therefore, since the emergence of the letter of credit, such payments developed rapidly, and in international trade have been widely used. Today, the letter of credit has become widely used in international trade as a major method of payment. Although the letter of credit to importers and exporters due to the favor of all countries, but generally as a result of letters of credit for international transactions, the main multi-party transactions, both import and export and internati