【作者】 吴斌；

【导师】 巫珊玲；

【作者基本信息】 上海海事大学 ， 工商管理， 2006， 硕士

【摘要】 随着知识经济的到来，国际商务的环境和手段在不断更新。全球经济一体化趋势愈加明显，整个世界日益变成一个共同的全球性市场。国际市场普遍呈现了买方市场特征，竞争加剧，各国出口商除利用传统的质量和价格作为竞争手段外，已将灵活的贸易付款方式作为竞争的重要手段。因此如何选择安全的国际贸易结算方式成了企业首要关心的问题之一，欧美国家的企业为了增强竞争能力，几乎放弃了信用证结算方式，放账业务比例高达90％，但坏账率却控制在0.5％，只相当于我国的1／10。 风险是客观的，但风险又是可以避免的。在国际结算范畴中，结算支付方式的选择会带来不同的结算风险，最终直接影响到企业收汇安全。本论文主要探讨公司如何避免发生新的拖欠，防范贸易风险，目的是给目前与本公司面临同样问题的跨国公司提出有适用性的解决结算风险的方法，做到防患于未然。 文章的重点在于论述支付方式风险及风险管理方法。文章通过对德国福伊特公司国际结算中面临的问题分析，比较几种常用的支付方式及带来的风险，如汇付，托收以及信用证结算方式等的风险利弊，从而找出适合于本公司的、能够最大限度降低结算风险的最佳的结算方式。文章在最后部分介绍了非信用证支付方式的风险化解以及一些国际上流行但在我国还未大量使用的防范国际结算风险的防范，如国际保理业务及国内短期贸易信用险，为公司以后在国际结算方式选择中提供有前瞻意义的防范风险的新方法。更多还原

【Abstract】 With the coming of knowledge economy, international trade environment and means are changing rapidly. The whole world is becoming an integrated global market. The international market appears to be the buyers’ market. Many exporters take advantage of flexible payment terms besides traditional competitive means of quality and price. Thus, how to select safe international trade settling terms becomes one of the important problems enterprises need to care about. In the past, we learnt in the school that letter of credit(L/C) was the safest payment terms . In fact, it’s not totally true. Western countries now almost give up using L/C in order to strengthen their competitive ability. The portion of their open account (O/A) business is as high as 90%, but sleeping account rate is controlled to 0.5%.Risk is objective ,but risk is avoidable. The aim of this dissertation is to give multinational companies such as Voith Paper some good suggestive measures dealing with international settlement. The selection of payment terms will directly affect safety of getting payment. Therefore, this dissertation mainly discussed how to avoid new behind payment and how to be on guard of trade risks .This dissertation mainly studies risks and precautions of international settlements The emphasis of this article is payment terms risk and its management measure .It compares several kinds of payment terms, i.e. remittance, collection and letter of credit, through the problems analysis which are Voith Paper Company faced to find the best payment pattern.Therefore, in its last part some risk precaution measure under non-L/C terms and measures ,such as export credit insurance and internal trading credit insurance,popular in western countries are introduced.更多还原