本文關(guān)鍵詞： 信用證 銀行 風險 防范措施　出處：《山東師范大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著全球經(jīng)濟的發(fā)展,我國的國際貿(mào)易也保持著良好的發(fā)展態(tài)勢。國際貿(mào)易無時無刻不在影響著我們的生活。用于國際貿(mào)易中的結(jié)算方式主要有電匯、托收、信用證等,其中信用證占貿(mào)易結(jié)算總額的80%-90%,當之無愧成為應用最為廣泛的貿(mào)易結(jié)算方式。19世紀出現(xiàn)了現(xiàn)代版的跟單信用證,經(jīng)過300多年的發(fā)展,與其相關(guān)的信用證融資方式也不斷創(chuàng)新、不斷豐富,主要有打包貸款、出口票據(jù)貼現(xiàn)、出口押匯、福費廷、提貨擔保、進口代付等。這些業(yè)務(wù)給銀行帶來保證金存款、中間業(yè)務(wù)手續(xù)費收入等,日益受到各大銀行的重視。然而信用證及其融資帶來收益的同時,風險也不可避免的發(fā)生。而且信用證犯罪的很大特點就是犯案金額巨大,給企業(yè)、銀行、國家?guī)砹藷o法挽回的經(jīng)濟損失,還損壞了銀行和國家的國際聲譽。本文將以濟南市A銀行為例,通過收集國內(nèi)外有關(guān)信用證風險防范與竹理研究資料、信用證犯罪案例資料,選取幾家銀行國際貿(mào)易業(yè)務(wù)專家進行實地訪談,學習他們多年的工作經(jīng)驗,找出信用證存在的風險,分析銀行存在信用證及其貿(mào)易融資風險的原因,最后提出切實可行地防范風險的措施,希望貿(mào)易融資的參與者有積極的參考價值。 本文將分五章展開分析。第一章主要介紹了本次論文的研究的客觀條件,理論價值與實際意義,論文的研究方法等。第二章對信用證的基本定義、信用證的特點、信用證的業(yè)務(wù)操作流程、貿(mào)易融資的種類及銀行辦理貿(mào)易融資之后應該采取的管理措施。第三章將通過介紹濟南市近幾年的貿(mào)易進出口發(fā)展形勢,詳細的分析銀行在信用證貿(mào)易融資中面臨的風險：信用證風險、操作市場風險、政治和法律風險、信用證欺詐風險。第四章主要以A銀行的國際業(yè)務(wù)開展的情況,分析其產(chǎn)生上述風險的原因。最后一章將會根據(jù)每種風險提出專門的防范措施,以控制銀行風險。 希望本人能夠為銀行工作人員防控信用證融資風險起到一定的借鑒作用,他們能夠在日常處理業(yè)務(wù)中清晰的認識到這些風險的存在,通過完善自身的業(yè)務(wù)素質(zhì)、提高風險防控意識,最大程度的防止風險的發(fā)生。為提高銀行的資產(chǎn)質(zhì)量盡微薄之力。
[Abstract]:With the development of the global economy, China's international trade also maintains a good development trend. International trade affects our daily life all the time. The settlement methods used in international trade are mainly wire transfer, collection, letter of credit, etc. Among them, letters of credit account for 80-90 of the total amount of trade settlement, which is worthy to become the most widely used trade settlement method. In the 19th century, a modern version of documentary letters of credit appeared. After more than 300 years of development, the financing methods related to letters of credit have also been innovated. They are constantly enriched, such as packaging loans, discounted export bills, export bills, forfaiting, delivery guarantees, import payments, and so on. These businesses bring banks margin deposits and income from intermediate business handling charges, etc. However, when the letter of credit and its financing bring benefits, the risk also inevitably occurs. Moreover, the great characteristic of the letter of credit crime is that the amount of crime is huge, to the enterprise, the bank, The country has brought irreparable economic losses and damaged the banks and the international reputation of the country. This article will take Jinan A Bank as an example, through collecting the risk prevention and bamboo theory research data of letters of credit at home and abroad, and the case data of letter of credit crimes, In order to find out the risk of letter of credit, and analyze the reason why the bank exists the risk of letter of credit and its trade financing, the experts of international trade business of several banks are selected to conduct field interviews, study their working experience for many years, find out the risk of letter of credit. Finally, the paper puts forward practical measures to prevent risks, hoping that the participants in trade financing will have positive reference value. This paper will be divided into five chapters. The first chapter mainly introduces the objective conditions of this paper, theoretical value and practical significance, research methods of the paper. Chapter two, the basic definition of the letter of credit, the characteristics of the letter of credit, The operational flow of letters of credit, the types of trade financing and the management measures to be taken by banks after handling trade financing. Chapter three will introduce the situation of trade import and export development in Jinan in recent years. A detailed analysis of the risks faced by banks in the trade financing of letters of credit: risks of letters of credit, operational market risks, political and legal risks, risks of letter of credit fraud. Chapter 4th mainly deals with the international business of Bank A. The last chapter will propose special precautions according to each risk to control the bank risk. I hope I can play a certain reference role for bank staff to prevent and control letter of credit financing risks, they can clearly understand these risks in their daily handling business, through improving their own business quality, To improve the awareness of risk prevention and control, to prevent the occurrence of risk to the greatest extent. To improve the quality of bank assets.
【學位授予單位】：山東師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.2

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本文編號：1506904