浅析信用证业务操作风险

论文编号:GM129   论文字数:9152,页数:14

摘   要

     信用证—这一银行提供的有条件的付款承诺，将出口商从信用危机中解脱出来，为卖方得到货款，买方得到货物提供了保障，解决了买卖双方互不信任的矛盾，于是信用证一经推出，就得到了迅速发展。据国际商会统计，目前国际贸易以信用证为支付的交易比例高达70%以上，远远超过了汇付和托收，已成为国际贸易结算中使用最广泛、最主要的的支付方式。然而随着我国进出口业务的迅速增长，信用证业务结算方式在对外贸易中越来越普遍地被采用，银行信用证业务结算业务量不断上升，操作风险事件频发，给商业银行带来了巨大的损失，如何操作信用证业务、防范信用证操作风险已越来越引起重视。本文首先介绍了信用证的定义、信用证业务的操作流程和进出口业务中信用证业务操作流程，然后分析了由于银行自身制度不健全引发的操作风险、由于人为因素造成的信用证业务操作风险、由于欺诈给信用证带来的风险，最后针对信用证业务操作流程中可能出现的风险提出了几点规避风险的措施。

【关键字】信用证  操作风险  UCP600

Abstract

As a conditional payment instrument used by banks, settlement method of L/C saves the importer and exporter out of credit crisis boosts mutual trust between and each other helps guarantee the seller’s acquirement of payment and the buyer’s getting the commodities. Accordingly, this kind of bank business develops very quickly. According the statistics from the international Chamber, more than 70% international trade is settled by L/C, which is far above remittance and collection. L/C has become the most widely used main payment means. With the progressing of economic integration and finance globalization, L/C has business gets fast development in our commercial banks as well owing to the upgrading of competition, many foreign banks take part in the competition of this field first. Especially, with the rapid growth of import and export business in our country, the letter of credit service settlement method has been more and more generally selected in the foreign trade, and the bank letter of credit service settlement business volume rises unceasingly, the operation risk event frequency sends which has brought the massive loss for the commercial banks. So, it is necessary to study how to avoid the huge risk which results from L/C operation.
Firstly this paper gives an overview of the definition of L/C and the process of current operating situation of L/C. Secondly, The article analyses Letter of Credit operational risk resulting from three sides: banks system、person factors and deceiving. Ultimately the paper provides the corresponding measures of keeping away the Letter of Credit operational risk.

【Key Words】Letter of Credit(L/C)  Operation risk  UCP600

目   录
1 引言 .............................................2
1.1本文研究的背景和意义 ............................2
1.2本文的研究思路.................................. 2
1.3本文的结构 ......................................2
2 信用证及信用证业务操作的概况 .....................3
2.1信用证的定义 ....................................3
2.2信用证业务的操作流程 ............................3
3 信用证业务中存在的操作风险 .......................5
3．1 银行自身制度不健全引发的操作风险 ..............5
3.2 人为因素造成的信用证业务操作风险............... 7
3.3 诈骗给信用证业务操作带来的风险 .................10
4 规避信用证业务操作风险的几点措施 .................10
4.1银行内部应加强对信用证业务操作风险的管理 ........10
4.2监管当局应加强对信用证业务操作风险的监管 ........12
参考文献 ...........................................13
致  谢 .............................................14