导　　师： 李世新

学科专业： L02

授予学位： 硕士

作　　者： ;

机构地区： 重庆大学

摘　　要： 国际贸易是一个高风险的行业，在业务的每个环节都存在风险。结算环节是国际贸易的最后一环和国际贸易流程中的关键环节，其风险防范对于出口企业至关重要。论文根据风险管理的相关理论和风险管理的基本知识，提出了国际贸易结算风险的概念和风险管理的意义，并对各种国际贸易结算方式的流程和优缺点进行了阐述。在案例分析的基础上对不同国际贸易结算方式下的风险表现形式和防范进行了详细分析。论文认为，在汇付方式下，信用风险是最主要的风险，对客户资信的把握和货前货后货款比例的选择是汇付风险控制的主要方法；在托收方式下，进口商道德风险和财务风险是主要风险，对进口商信用的了解和经营情况的把握是风险防范的根本；在信用证方式下，存在信用证本身的软硬条款风险和进口商恶意欺诈的风险，需要提高对信用证本身的认识，对信用证和相关适用规则熟悉，同时需要对银行的资信掌握，防止恶意欺诈；信用风险和技术风险是保函方式下的常见风险，对银行信用的调查和保函内容的深刻理解和把握是风险防范的基本方法。论文最后还对国际贸易结算环节的国家性风险、信用风险、单据风险等其他风险形式及其防范进行了探讨。 International trade is a very high risk fields, there is risk in every section of the business. Settlement is the final and key section, it is very important for exporter to prevent the risks. The paper uses the risk management theory to bring forward the concept of the international trade settlement risk and the meaning of risk management, and summarize the strength and weakness of different settlement methods. On the base of case analysis, collaborates the risk performance and prevention in the different settlement methods. In the method of remittance, credit risk is the most risk, exporter should control the customers’credit and payment ratio. In the method of collection, importer’s moral risk is the most risk, exporter should know importer credit well. In the method of L//C, there are hard and soft article risk and fraud risk, exporter must know the issue bank credit well and avoid malice fraud. In the method of L//G, there are credit risk and technology risk, exporter should know bank credit and understand the articles well. Beside these, paper also studies the national risk credit risk and documents risk and preventions.

关 键 词： 国际贸易 结算方式 风险防范 信用证 道德风险 财务风险

分 类 号： [F832.63 F069.9]

领　　域： [经济管理] [经济管理]