国际贸易中常见结算方式的优劣评析

论文字数:11922,页数:16

摘要
 随着国际贸易数量和规模的不断扩大，贸易结算的风险也随之增大。各国贸易商必须慎重选择国际结算方式，评析各种结算方式的优劣，当风险发生时能进行有效的防范，以此来促进企业的健康发展。
 目前国际贸易中结算方式主要有三种：汇款、托收和信用证。汇款是进口商直接通过银行把款项付给出口商的结算方式；托收是出口商把货运单据交给托收银行，委托托收银行办理货款的回收，这两种结算方式都是以商业信用为基础的，办理国际结算的各相关银行对进出口双方的交货、付款等过程中的一切风险都不承担任何责任，只是按照双方的委托，承担受托办理和支付的角色，因此进口商和出口商在整个的贸易过程中要自己承担相应的风险。正因如此，代表银行信用的参与国际贸易结算的信用证应用而生，信用证结算方式把进口商履行付款责任转变为由银行有条件地履行付款，其条件就是出口商提供的单据要完全与信用证的要求相符。银行信用参与结算既保证了出口商安全迅速地收到货款，也保证了进口商按时收到货运单据，从而得到货物。国际结算方式随着经济的发展逐渐趋向成熟，国际保理、福费廷等新兴结算方式也相继出现，并服务于不同的经济活动中。不同的结算方式各有其不同的规则、特点和流程。各种结算方式表现出不同优劣特征，怎样利用其各自的优点避开缺点以降低风险，针对不同的贸易客户，采用不同的单一或混合的结算方式，使贸易双方和相关银行各得其所，从中受益，对国际贸易的发展具有重要意义。
 
关键词：国际贸易结算方式  优劣  风险规避  市场营销

Common Means of Settlement in International Trade Advantages and Disadvantages of Analysis
Abstract
     As the volume of international trade and size of the continuous expansion of trade settlement risk is even greater. Traders need to re-examine all countries an international settlement of the options, assess the pros and cons of various methods and carry out effective risk prevention, in order to promote the healthy development of enterprises.
 The current international trade settlement there are three main methods:remittance,collection and letters of credit.Remittances are the importer directly through banks to loan settlement paid to the exporters;Collection,exporters and the shipping documents to the collection bank,commissioned by collecting bank collection banks through the recovery of loans,these two means of settlement are is a commercial credit-based,processing of all relevant international settlement banks buyers and sellers of delivery,performance,payment process to ensure all the risks do not assume any responsibility,but buyers and sellers in accordance with the commission,entrusted with the processing and payment of commitment role,so importers and exporters in the entire course of trade at their own corresponding risks.For this reason,on behealf of bank credit  to participate in international trade settlement of letters of credit applications,health,letters of credit settlement to the importer to fulfill payment obligations being transferred to bank of conditional discharge for payment,on condition that the exporter must provide documentation entirely consistent with the requirements of the letter of credit.Bank credit and participation in settlement not only guarantee the safe and speedy exporters and to receive payment,but also to ensure timely receipt of shipping documents to importers and to receive the goods.International settlement gradually maturing in the development of international factoring,forfeiting and other new settlement also appeared in succession,to serve different economic activities.A different method of settlement has its own different rules, characteristics and processes.The performance of the various settlement characteristics of different strengths and weakness,how to use their respective strengths to avoid the disadvantages in order to reduce the risk of trade for different customers using different single or mixed method of settlement of trade the parties and the relevant bank model also benefit from the on international trade,the development of great significance.
 Key Words: International trade settlements, Pros and Cons, Risk aversion,
 Marketing
目录
摘要 1
Abstract 2
1  导言 1
1.1选题背景 1
1.2研究不同结算方式优劣的意义 1
1.3国内外研究成果简述 2
1.4本文的创新与不足 2
2  国际结算方式的发展现状及特点 3
2.1国际结算方式的发展现状 3
2.2目前主要结算方式和特点 3
2.2.1汇款（Remittance） 3
2.2.2托收（Collection） 4
2.2.3信用证（Letter of Credit,L/C） 6
3  新兴结算方式和特点 7
3.1国际保理（Internation Factoring） 8
3.2福费廷（Forfaiting） 8
4  各种结算方式的结合使用 9
4.1信用证与汇付结合 9
4.2信用证与托收结合 9
5  国际结算方式与市场营销的结合 9
6  结论 10
致谢 11
参考文献 12

相关论文