云南省西双版纳州有三个县(市)与缅甸、老挝接壤,中、缅、老三国间的商贸往来极为便利。自从三国开放边境贸易以来,边贸发展极为迅猛。贸易形成由边民互市、小额贸易向边境政府贸易和经济技术合作等方向发展。随着边境贸易发展,边贸中的结算问题及其发展趋势也出现了一些变化,本文就此作些探讨。一、目前边贸结算的现状与特点(一)交易方式由物物交换,差额找补到直接用现金交易。在边境贸易中最初形式是边民互市,它是边民日常生活用品余缺的调剂,采用了物易物,差额由现金找补的结算方式。随着西双版纳州边贸的发展,出现了商行之间的商品买卖(边境 There are three counties (cities) in Xishuangbanna Prefecture of Yunnan Province bordering Myanmar and Laos, and the commerce and trade between China, Myanmar and Laos are extremely convenient. Since the opening of the border trade by the three countries, the development of border trade has been extremely rapid. The formation of trade by the border people, the small trade to the border government trade and economic and technological cooperation in the direction of development. With the development of border trade, there have also been some changes in the settlement of border trade and its development trend. This article discusses this issue. First, the current situation and characteristics of border trade settlement (a) the transaction by the physical exchange, the difference to find direct cash transactions. In border trade, the initial form was border city and mutual market. It was the adjustment of the remaining lack of daily necessities of the border people. It used barter and the balance was settled by cash. With the development of the border trade in Xishuangbanna Prefecture, there appeared the sale of goods between the commercial banks (border