浅析广发银行信用证在国际贸易中的风险
毕业论文关键词：信用证；贸易结算；广东发展银行
Analysis of the credit risk in international trade settlement - A Case Study of GUANGDONG Development Bank
Abstract:Is the essence of the letter of credit on a settlement mode, bank credit is the foundation and guarantee of its international trade is unique, both parties know each other, and there is no guarantor, and its relatively high level of security of credit, and thus become the most businesses welcome method of payment, and thus also achieved great development and progress, and constantly improve, the General Assembly this increasingly important role, but also for the development and improvement of international trade has made a great contribution. Development of credit is relatively mature, provide a good means of payment choices for international trade, it has an indispensable role in international trade. In this paper, together with the Shanghai PUDONG Development Bank, GUANGDONG dispute as a specific case, through analysis and interpretation, as businesses make better use of letters of credit, to better mitigate risk, ensure business interests to provide a good reference and help.
KEY WORDS:L/C、trade settlement/GUANG DONG development bank
目录
引言 1
一、国际贸易结算风险概况 2
（一）国际贸易发展状况 2
（二）国际贸易风险类型 3
1、汇率风险 4
2、操作风险 4
3、政策风险 4
二、国际贸易结算中的风险类别及产生的原因 5
（一）国际贸易结算的风险类别 5
1、电汇诈骗 5
2、跟单托收诈骗 5
3、信用证诈骗 5
（二）国际结算风险的形成原因 6
1、操作风险 6
2、企业管理中的制度不完善 6
三、信用证诈骗的类型 8
（一）无证诈骗 8
（二）使用变造的信用证诈骗 8
（三）利用作废的信用证诈骗 8
（四）使用伪造的信用证诈骗 9
四、国际贸易结算风险的内外部环境 10
（一）国内环境的分析 10
（二）国外环境的分析 10
五、规避国际贸易结算风险的若干策略 12
（一）完善相关的法律法规 12
（二）理清信用证风险类型，严格监控操作流程 13
结论 14
致谢 15
参考文献 16
引言由于信用证自身的理论上存在着缺陷，加上世界各国的法律制度上都存在着不同程度的漏洞，导致了近年来关于信用证的诈骗事件频繁增加。信用证可以更好地规避风险，从而可以更好地促进我国的贸易的发展。我国由于制度并不完善，而且相关人员的水平不高并缺乏有效的监控等因素，我国已成为信用证的诈骗集团的集中地，相关犯罪波涛汹涌，危害到了社会经济的发展。