《浅论信用证业务中的风险与防范》-毕业论文（设计）.docVIP

石家庄工商职业学院 毕业设计（论文） 专 业： 国际贸易实务 班 级： 2009级国际贸易实务 毕业设计（论文）题目： 浅论信用证业务中的风险与防范 作 者： 指 导 教 师： 完 成 日 期： 2012年5月 PAGE PAGE 10 摘 要 无论在发达国家还是在发展中国家，国际贸易结算采用信用证方式都已占很大比重。在我国，进出口贸易结算的50%以上采用信用证方式。但是，信用证业务自身的复杂性和游离于基础合同的独立抽象性加重了风险防范和金融监管的难度。世界各国不时有信用证欺诈案的发生，发展中国家更成为信用证欺诈的多发地区。信用证欺诈案数额巨大，危害严重，教训深刻。因此，有必要对信用证欺诈的原因、危害与特点进行深入的探讨。本文主要阐明信用证的概念和自身特点，以及针对信用证业务中的软条款等及其对进出口的影响的实际案例进行分析，提出其应防范的风险和应对措施。 关键词 信用证欺诈；信用证软条款；欺诈防范 Abstract Whether developed country or developing country, settlement for international trade which brings into use the way of credit card accounts for largish. In China, a half of import and export trade settlement introduce to the way of credit card. But the business of the credit card increases difficulty of risk prevention and financial regulation by itself of complexity and independent abstract drifted away from the prime contract. Letters of credit fraud often happen all over the world. The developing country is the most serious to letters of credit fraud. Letters of credit fraud’s feature include high quota, severely impair and profound lessons. Thereby to the reason, endanger and eateries and needs to be explored in depth. This article explains the concept of credit card. In addition to risk prevention and Request countermeasures if needed. Keywords Letters of credit fraud; The soft clause of the credit card; Fraud prevention 目 录 TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc295405420" 一 信用证的概念和特点 PAGEREF _Toc295405420 \h 1 HYPERLINK \l "_Toc295405421" （一）信用证的概念 PAGEREF _Toc295405421 \h 1 HYPERLINK \l "_Toc295405422" （二）信用证的特点 PAGEREF _Toc295405422 \h 1 HYPERLINK \l "_Toc295405423" 1．独立抽象性 PAGEREF _Toc295405423 \h 1 HYPERLINK \l "_Toc295405424" 2．信用证处理的是单据的买卖 PAGEREF _Toc295405424 \h 2 HYPERLINK \l "_Toc295405425" 3．信用证是一种银行信用 PAGEREF _Toc295405425 \h 2 HYPERL