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长期以来,银行界把进口业务的风险防范作为国际结算及贸易融资业务的内控重点,对出口业务风险的系统研究相对较少,而在实务中因开证行资信、信用证条款、单据、出口商品等方面所引发的出口业务纠纷却是屡见不鲜,而且自美国次贷危机爆发以来,随着美国银行业和企业倒闭破产数量的不断增加,出口来证的偿付风险和出口货款的赖账风险也随之升级。本文拟通过两个出口信用证业务案的介绍,结合目前特殊的全球经济环境,提出对出口来证业务风险的系统认识及防范要点。
For a long time, the banking sector regards the risk prevention of import business as the internal control focus of international settlement and trade financing business, and has relatively few systematic studies on the risks of export business. However, in practice, due to the credit issuing bank, the terms and conditions of letters of credit, documents and export However, since the outbreak of the subprime mortgage crisis in the United States, the risk of reimbursement of export licenses and the risk of repayment of export loans have increased with the increasing number of bankruptcies in U.S. banking and business. Upgrade. This article intends to introduce the introduction of the two export credit business cases, combined with the current special global economic environment, put forward a systematic understanding of the export tax rebate business risk and prevention points.