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1、安徽国际商务职业学院学生毕业设计题目：论信用证支付下的风险及规避方法作者姓名：班级学号：专业届别：×××专业2014届导师姓名：导师职称：二○一四年××月××日5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositiona
2、ndachieve中文摘要摘要信用证是当今国际贸易支付中最常见、最重要的一种支付方，属于银行信用，在很大程度上缓解了进出口双方互不信任的矛盾，大大降低了交易风险，故在国际上得以广泛应用。但这种支付方式在带给各方当事人一定的保障作用的同时，也极易引发风险。随着国际贸易的不断增长，信用证业务自身的复杂性以及银行审单时强调信用证的独立性加大了信用证风险防范的难度，一旦出口商出现违约或者欺诈行为，进口商将承担很大的风险。本文从信用证的相关理论和我国出口商使用信用证支付的风险特点出发；分析了信用证存在制度本身的风险和人为因素的风险，对我国出口商使用信用证支付的风险进行了深入的研究；最后针对
3、产生风险的具体原因，提出了我国出口商在信用证支付下的风险规避措施。关键词：信用证；支付风险；规避5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieveABSTRACTABSTRACTLCpaidi
4、sthemostcommonandmostimportantonepayerintoday'sinternationaltrade,Itisbankcredit,importandexportinlargeparttoeasethecontradictionbetweenthetwosidesdistrust,greatlyreducingtransactionrisks,andthereforetotheinternationalwidelyused.Butthewayinbringingthepartiestopaysomeprotectionrole,butalsoeasi
5、lyleadtorisks.Withthecontinuousgrowthofinternationaltrade,emphasizedtheindependenceofthecreditbusinesscreditmoredifficulttoguardagainstcreditriskandcomplexityofthebank'sownsingletrial,oncetheeventofdefaultorfraudexporters,importerswillbearitbigrisk.Inthispaper,thetheoryofChina'sexportersandcr
6、editriskusingcredittopaythecharacteristics;analysisoftherisksofcreditrisksystemitselfandhumanfactors,theuseofChineseexporterstopaythecreditriskconductedin-depthresearch;Finally,theriskofspecificreasonsputforwardintheletterofcreditunderourexportersriskaversionmeasures。KEYWORDS：LC;paymentrisks;
7、avoid5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieve目录目录一、信用证的相关理论…
