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1、外贸企业国际贸易结算方式的 风险防范及选择研究 重庆大学硕士学位论文 学生姓名：吴 敏 指导教师：吴 俊 专 业：金融学 学科门类：经济学 重庆大学经济与工商管理学院 二 O 一二年四月 Risk Prevention and Selection in International Trade Settlements of Foreign Trade Enterprises A Thesis Submitted to Chongqing University in Partial Fulfillment of the Requirement for the Degree of Master of
2、 Management By Wu Min Supervised by Wu Jun Profession: FinanceTechnological economics and management College of Economics and Business Administration Chongqing University, Chongqing, China Apr. 2012 重庆大学硕士学位论文 中文摘要 I 摘 要 改革开放以来，一方面越来越多的外资企业不断的进入我国，进行投资建厂 以及与我国的企业进行相关的贸易活动。另一方面，我国的企业也在不断的走出 国外，并且随着我国
3、贸易顺差的不断扩大，我国企业走出去的步伐也在不断的加 快。而国际结算作为企业之间经济联系的纽带，对于不同的两个国家企业之间的 交易起着非常重要的作用，因此，我国越来越多的企业开始非常注重国际贸易结 算方式的研究和运用。不过由于国际结算往往涉及到两个或者两个以上国家的多 个不同的企业，由于跨国家间的贸易周期较长从而也自然而然拉长了国际结算的 时间，往往会导致在企业实际的交易过程中造成许多的意外风险，影响到企业间 的正常运营，甚至一单大的生意一旦无法有效地收回成本并获取经济利益，很可 能使我国沿海的一些民营企业面临倒闭的危险。因此，如何预防和规避我国企业 在与国外企业之间因国际结算所带来的风险便显
4、得至关重要。 本文选择我国的民营外贸企业作为研究对象，通过其在国际结算方式上所面 临的风险进行研究，因为在国际结算中无论是信用证也好，还是汇款与托收等其 他国际贸易的结算方式都存在着许多的风险，而我国的民营外贸企业抗风险的能 力又是相对于大型的国有企业而言最弱的。本文从我国宏观外贸行业的视角分析 企业国际结算中存在的风险，从经济学、管理学和法学方面深入剖析国际结算风 险机理，为企业国际结算风险的规避提供理论分析基础。运用归纳分析法、比较 分析法和调研取证法，以我国企业国际结算案例为研究对象，论证本文提出的理 论和观点，提出具有实用性和普遍性的企业国际结算风险防范规避方法，并为企 业提供选择合适
5、结算方式的方法。通过分析研究包括信用证、托收、汇付等不同 的国际结算方式的风险组成以及风险大小。笔者认为影响我国外贸企业国际结算 方式的选择以及风险大小主要有结算成本、客户信用、经营意图、贸易术语以及 单据等五项因素，企业应该根据不同的国际结算对象，改变传统单一的结算方式， 采取多种不同的结算组合包括信用证与汇付相结合、信用证与托收相结合以及托 收与预收押金相结合从而减少我国外贸企业因为对国际结算方式的不了解而产生 的巨大风险。同时本文也弥补了我国目前关于外贸企业国际结算方式的风险等相 关方面的研究的不足和空白。 关键词：关键词：外贸企业，国际结算，信用证，风险防范 重庆大学硕士学位论文 英文
6、摘要 II ABSTRACT Since the reform and opening up, on one hand, more and more overseas-funded enterprise continue to enter our country to invest and build factories，carry on related trade activities with Chinese enterprises. On the other hand, Chinese enterprises are continuing to go abroad, and with t
7、he expansion of Chinese trade surplus, the pace of Chinese enterprises going out are constantly accelerate. International settlement as the link between economic of enterprises, play a very important role for the transactions between different enterprises in two countries, so more and more enterpris
8、es begin to focuseon research and application of international trade settlement now. However, International Settlements often involve two or more countries and enterprises and as between the cross-country with a long of the trade cycle is natural to a time of International Settlement whcih often lea
9、d many accidents in the actual transaction process and affectthe normal operation, even a big business that the cost in business can not be recovery and benefit are likely to make a number of Chinese private enterprises in danger of collapse. Therefore, how to prevent and avoid the the risk of inter
10、national settlement between Chinese enterprises and foreign enterprises in cross-border transactions is very important The article choose the Chinese private foreign trade enterprises as the research object, through the research on the risk which Chinese private face in the way of international sett
11、lement. Because in the international settlement no matter letter of credit or remittance and collection and other international trade settlement, all of them are exist many risks. However, the ability to resist risks of Chinese private trade enterprises is weaker than the large state-owned enterpris
12、es. The article analysis the risk in international settlements from the the perspective of Chinese macro-foreign trade. From the point of economics, management and law to analysis the risk mechanism of international settlement, to provide a theoretical analysis of the basis for Enterprise for Intern
13、ational Settlements risk aversion. Using inductive analysis, comparative analysis and research of evidence law，taking Chinese enterprise international settlement case as object of study, Justify the theories and ideas of article，proposing practical and universal evading method of risk for enterprise
14、 international settlement, and select the appropriate methods of settlement for enterprise. Through the analysis, including risk components and risk of the size of the different letters of credit, collection, remittance 重庆大学硕士学位论文 英文摘要 III and other different way of international settlement. I belie
15、ve that affect the choice of international settlement way and the risk size usually have five main factors: settlement costs, customer credit, business intentions, trade terms, as well as documents. Enterprises should be based on different international settlement object，Change the traditional singl
16、e method of settlement，take a variety of different combinations of settlement, including: Combine credit with remittance、letters of credit with collection、collections and advance deposit in order to reduce the huge risk that because of the the lack of understanding of the international settlement. Meanwhile, the article also make up for the lack of research and a blank th
