本文選題：商業(yè)銀行 + 信用證�。� 參考：《天津商業(yè)大學(xué)》2013年碩士論文

【摘要】：信用證是一種以銀行信用為擔(dān)保的國際結(jié)算工具。據(jù)考證,古羅馬時(shí)期就已產(chǎn)生了信用證的雛形,但其被廣泛運(yùn)用于國際貿(mào)易結(jié)算卻還是近100年的事情,尤其在20世紀(jì)的六七十年代,信用證占據(jù)了國際結(jié)算的主導(dǎo)地位,當(dāng)時(shí)85%以上的國際結(jié)算都采用信用證來完成。雖然后來有所下降,但在發(fā)展中國家的對外貿(mào)易中,信用證結(jié)算仍占有較大比重。 盡管信用證結(jié)算中加入的銀行信用可以降低交易雙方相距較遠(yuǎn)或互不熟知而導(dǎo)致的風(fēng)險(xiǎn),有利于貿(mào)易合同的順利履行,但降低風(fēng)險(xiǎn)不等于杜絕風(fēng)險(xiǎn),信用證也并非—種萬無一失的理想化工具。相反,銀行在為交易雙方提供信用保證的時(shí)候,自己也面臨諸多風(fēng)險(xiǎn)。本文正是以商業(yè)銀行為研究主體,通過大量的文獻(xiàn)研究,利用理論與經(jīng)典案例相結(jié)合的實(shí)證分析,討論了商業(yè)銀行在信用證結(jié)算方式下面臨的主要風(fēng)險(xiǎn)及其產(chǎn)生原因,并對不同風(fēng)險(xiǎn)提出了相應(yīng)的防范措施。 本篇論文共分為六個(gè)部分。第一部分前言,主要介紹了信用證風(fēng)險(xiǎn)研究的背景及意義,討論了國內(nèi)外學(xué)者對信用證風(fēng)險(xiǎn)不同角度的認(rèn)識(shí)。第二部分信用證概述,主要探討了信用證的歷史淵源、定義、特點(diǎn)并簡單描述了信用證的業(yè)務(wù)流程。第三部分風(fēng)險(xiǎn)辨析,首先介紹了信用證風(fēng)險(xiǎn)的定義,然后結(jié)合信用證制度的特征闡述了采用信用證結(jié)算時(shí)風(fēng)險(xiǎn)產(chǎn)生的兩個(gè)根本原因,即：銀行信用和獨(dú)立抽象性性原則。第四部分信用證結(jié)算中銀行面臨的主要風(fēng)險(xiǎn),重點(diǎn)對銀行所面臨的單證風(fēng)險(xiǎn)、操作風(fēng)險(xiǎn)、市場風(fēng)險(xiǎn)、信用風(fēng)險(xiǎn)、政治和法律風(fēng)險(xiǎn)等信用證主要風(fēng)險(xiǎn)進(jìn)行了逐一闡述,并結(jié)合相關(guān)案例分析提出了對應(yīng)的風(fēng)險(xiǎn)防范措施。在討論提單風(fēng)險(xiǎn)時(shí),主要分析了海運(yùn)提單的主要風(fēng)險(xiǎn)點(diǎn),并結(jié)合案例對海運(yùn)提單的風(fēng)險(xiǎn)提出了相應(yīng)的防范措施；在討論操作風(fēng)險(xiǎn)時(shí),先對操作風(fēng)險(xiǎn)產(chǎn)生的原因進(jìn)行了分析,比如銀行內(nèi)部風(fēng)控制度不健全、設(shè)置崗位時(shí)職責(zé)劃分不清或一人身兼數(shù)職、人員頻繁流動(dòng)從而對業(yè)務(wù)不精等,然后從完善內(nèi)部制度建設(shè)和提高員工素質(zhì)及業(yè)務(wù)能力方面提出了改進(jìn)措施；在市場風(fēng)險(xiǎn)部分,主要討論了由于利率和匯率等因素發(fā)生變動(dòng)進(jìn)而引起出口貨物的價(jià)格波動(dòng)而導(dǎo)致的風(fēng)險(xiǎn),并提出商業(yè)銀行在經(jīng)營時(shí)應(yīng)了解全球經(jīng)濟(jì)趨勢,關(guān)注貿(mào)易雙方國家宏觀經(jīng)濟(jì)政策動(dòng)向以防范市場風(fēng)險(xiǎn)；在討論信用風(fēng)險(xiǎn)時(shí),主要從不道德主體的不同進(jìn)行劃分,討論了來自進(jìn)口企業(yè)、出口企業(yè)和結(jié)算銀行的信用風(fēng)險(xiǎn)的表現(xiàn)形式及防范措施：在討論政治和法律風(fēng)險(xiǎn)時(shí),提示了銀行在辦理信用證業(yè)務(wù)時(shí)要關(guān)注貿(mào)易雙方所在國的政治、經(jīng)濟(jì)、社會(huì)穩(wěn)定等因素發(fā)生變動(dòng)而導(dǎo)致的風(fēng)險(xiǎn)并應(yīng)了解其法律管轄權(quán)以避免因法律適用問題而產(chǎn)生的風(fēng)險(xiǎn)。第五部分主要討論了從2007年開始適用的UCP600與UCP500相比所做出的改進(jìn),以及這些改進(jìn)對銀行在風(fēng)險(xiǎn)防控時(shí)產(chǎn)生的積極和消極兩方面的影響。第六部分總結(jié),再次提出了銀行的風(fēng)險(xiǎn)管理并不是消滅風(fēng)險(xiǎn),而是盡量的規(guī)避或降低風(fēng)險(xiǎn)導(dǎo)致的損失,并指出銀行應(yīng)當(dāng)未雨綢繆,開證前做足貿(mào)易雙方及對方銀行的資信調(diào)查工作,掌握開證的貿(mào)易背景,將風(fēng)險(xiǎn)防范于未然：接單后保證認(rèn)真獨(dú)立的審單原則,依據(jù)國際慣例落實(shí)不符點(diǎn)的背后原因,將風(fēng)險(xiǎn)把控在可控范圍內(nèi)；糾紛發(fā)生后,積極應(yīng)對,做到有理,有利,有節(jié),盡量避免或減小損失的發(fā)生。通過這種事前、事中、事后的管理模式將銀行的風(fēng)險(xiǎn)控制在最低的水平。
[Abstract]:The letter of credit is a bank credit guarantee for international settlement tool. According to research, the rudiment of ancient Rome period has produced a letter of credit, but it is widely used in international trade settlement is still in recent 100 years, especially in twentieth Century 60s and 70s, the credit occupies the leading position in the international settlement, at that time more than 85% of the international settlement by letter of credit to complete. Although later declined, but in developing countries in foreign trade, letter of credit settlement still occupies a large proportion.
Although the risk of bank credit to join in the credit settlement can reduce transaction far or not known due to the trade is conducive to the smooth implementation of the contract, but the risk is not equal to eliminate the risk, the credit is not an ideal tool no danger of anything going wrong. Instead, the bank when providing credit guarantee for both sides of the transaction, they also face many risks. This paper is based on the commercial banks as the research subject, through extensive literature research, empirical analysis using a combination of theory and classical cases, discusses the main risks facing commercial banks in the credit settlement mode and its causes, and put forward the corresponding preventive measures for different the risk.
This paper is divided into six parts. The first part is the preface, mainly introduces the background and significance of the research on the credit risk, discussed the domestic and foreign scholars on the credit risk in different aspects. The second part is the overview of the letter of credit, mainly discusses the historical origin, the definition of the credit characteristics, and a brief description of the letter of credit the business process. The third part of the risk analysis, first introduced the definition of credit risk, and then expounds the two basic reasons, the credit risk of settlement according to the characteristics of credit system: bank credit and the independent abstract principle. The main risks facing the bank settlement of the fourth part of the credit, the key the banks are facing documents risk, operational risk, market risk, credit risk, political risk and legal risk, mainly elaborates the credit, combined with relevant case analysis is put forward The corresponding risk prevention measures. In the discussion of the risk of the bill of lading, mainly analyzes the main risks of bill of lading, and combined with the case of the risk of bill of lading put forward the corresponding preventive measures; in the discussion of the operational risk, the first reason of operational risk are analyzed, such as the bank's internal risk control system is not perfect. Set the position unclear division of responsibilities or one of several roles, frequent movement of personnel of the business is not fine, then improve the internal system construction and improve the quality of staff and operational capacity improvement measures are put forward; in the market risk, mainly discusses the risks due to factors such as interest rate and exchange rate changes caused by price fluctuations the export of the goods and cause, and proposes that commercial banks should understand the global economic trends in the business, pay attention to trade both sides of national macroeconomic policies to prevent the market trend of the wind In the discussion of risk; credit risk, mainly from the moral subject of different division, discussed from the import enterprise, forms and preventive measures of export enterprises and the clearing bank credit risk: in the discussion of political and legal risk, the bank should pay attention to both sides of the country in which trade in credit business of politics. Economic risk, social stability and other factors caused the change and should understand the legal jurisdiction in order to avoid the risks caused by the applicable law. The fifth part mainly discussed the improvement from the beginning of 2007 UCP600 and UCP500 is compared to, and effect of these improvements on the bank risk prevention and control in the positive and negative two. The sixth part is the conclusion, once again raised the bank's risk management does not eliminate the risk, but as far as possible to avoid or reduce the risk of losses, and that A bank should take precautions, make a credit investigation and the other foot trade both sides of the issuing bank, the issuing of the master trade background, the risk prevention measures: the principle of trial independence seriously ensure orders, according to international convention implementation does not match the reason behind the point, the risk control in the controllable range; the dispute after a positive response, be rational, beneficial, articulate, avoid or reduce losses. Through this kind of thing, beforehand, afterwards the management mode of the bank's risk control at the lowest level.

【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.2

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本文編號(hào)：1761576