【作者】 周建萍；

【导师】 华俊；

【作者基本信息】 华东师范大学 ， 国际贸易， 2006， 硕士

【摘要】 信用证是一种银行信用，作为国际支付最重要的工具之一，被誉为国际贸易的“生命血液”，尤其深受中国出口企业的青睐。但由于操作过程速度慢、费用高和经常因不符点遭拒付等缺点使其在国际贸易中的使用率逐年在降低。随着电子商务的兴起，电子信用证背负着改革传统信用证的使命孕育而生了，使信用证业务重现光芒。但电子信用证只是传统信用证电子化后的产物，对受益人来说，也不可能保证收汇的绝对安全。因此研究电子商务环境下信用证收汇风险及防范措施，可以为我国的出口企业开展电子信用证业务提供一定的借鉴，并能防患于未然。本文的研究既有实践意义又有理论价值。 文章分六部分：第一章是信用证和风险的概念界定与理论概述；第二章研究电子商务对信用证结算方式的影响。电子商务的兴起改变了信用证的传统操作模式，电子信用证应运而生。电子信用证与传统信用证存在着许多异同点，但电子信用证总是朝着改革传统信用证诸多缺点的方向而发展；第三章论述了中国实现信用证全面电子化的必然性和可行性。本文正是在此基础上才体现其研究的真正价值；第四章和第五章是本文的重点，从微观的角度分析了电子商务环境下的信用证收汇风险种类和产生这些风险的原因。除了电子商务环境本身存在的不安全因素外，收汇风险还来自信用证的各方当事人：开证申请人、相关银行和受益人自身。产生这些风险的原因有信用证制度自身的理论和操作缺陷、受益人信息不对称性以及电子信用证的理论和实践刚起步、法律法规方面的不健全而存在的问题等等；第六章提出了电子商务环境下的信用证收汇风险的防范措施。除应对第四章的风险采取的相应措施外，本章还提出其它一些防范手段：信用证和其它结算方式相结合、使用备用信用证、投保出口信用险、进行国际保理创新等，争取把收汇风险降到最低点。 电子商务将一如既往地开展下去，而信用证电子化还刚刚开始。电子信用证能否在中国大规模地开展需要靠国家、地区和相关行业的共同努力。本文的创新之处在于引入了“电子商务”这个新时代的概念，从受益人角度前瞻性地分析信用证在电子化过程中可能会产生的一些收汇风险，并提出有价值的防范措施，具有划时代的创新意义。但由于电子信用证应用还未普及，实践中能暴露问题的案例几乎收集不到，这足本文的一大不足。更多还原

【Abstract】 Letter of credit is one of the most important modes of international payment. With bank credit, it enjoys the reputation for "life blood" of international trade, which is especially much prefered by the Chinese exporting enterprises. However, its shortcomings, such as slow speed of the operating process, the high expense and frequent refusal of paying money because of discrepancies and so on, makes the reduction of the utilization ratio in the international trade year by year. Along with electronic commerce, electronic letter of credit appears. It shoulders the task of getting rid of as many shortcomings of traditional letter of credit as possible. But electronic letter of credit is only the combination of the traditional L/C and electron. It is certainly impossible for the beneficiary to guarantee absolutely safe payment. This study has both practical significance and theoretical value.This dissertation is divided into six parts. The first chapter is about some concepts and theories on L/C and exposures. The second chapter studies the impact of e-commerce on international payment. E-commerce has changed the traditional mode of letters of credit, which makes electronic credit emerge. There are many similarities and differences between traditional and electronic credit. However, E-credit is developing in the direction of reforming many shortcomings of traditional letters of credit; The third chapter deals with the necessity and feasibility of China’ s realization of electronic letters of credit, which proves the value of this paper; Chapter Four and Five are the focus of this paper. The exposures of payment by L/C and their causes are analyzed from the micro-angle of view. Besides the inherent insecurity of e-commerce environment, exposures are also made by the parties of L/C: applicant, relevant banks and beneficiary himself. These exposures are mainly caused by LC theoretical and operational shortcomings, beneficiary’ s asymmetric information, the insufficient theory and practice of electronic credit and its unsoundness of laws and regulations; Tn Chapter Six measures to prevent the exposures are put forward combined with Chapter 4, as well as other preventive measures, such as: integration of credit and other means of settlement, the use of standby letters of credit,更多还原