论文 论备用信用证应用研究 国际商务

南京城市职业学院毕业论文

摘 要

题名：论备用信用证应用研究

1.内容摘要：备用信用证最早流行于美国，因美国法律不允许银行开立保函，故银行采用备用信用证来代替保函，后来其逐渐发展成为为国际性合同提供履约担保的信用工具，其用途十分广泛，如国际承包工程的投标、国际租赁、预付货款、赊销业务以及国际融资等业务。

备用信用证简称SBLC (standby letters of credit) 又称担保信用证，是指不以清偿商品交易的价款为目的，而以贷款融资，或担保债务偿还为目的所开立的信用证。它是集担保、融资、支付及相关服务为一体的多功能金融产品，因其用途广泛及运作灵活，在国际商务中得以普遍应用。但在我国，备用信用证的认知度仍远不及银行保函、商业信用证等传统金融工具。

2.关键词： 备用信用证 银行 担保 风险

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南京城市职业学院毕业论文

ABSTRACT

1.Content abstract:Standby letter of credit as early as in the United States, Because the law does not allow Banks to open a letter of guarantee, the bank of standby letter of credit is used to replace the letter of guarantee, Then it gradually developed into an international contract provide the performance guarantee, credit tool, its application is very extensive, such as international contracted projects bidding, international leasing, payment in advance, credit business and international financing business.

Standby letter of credit (\is also called the guarantee l/c, Refers to not to pay the price of a commodity for the purpose, and loan financing, or guarantee for the debts of open the l/c. t is the collection guarantees, financing, payment and related services for the integration of multi-function financial products, because of its versatility and flexible operation, widely used in international business. But in our country, standby letter of credit awareness is still far less than the traditional financial tools such as a bank guarantee, commercial letter of credit.

Key words: Standby letter of credit bank guarantee risk

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南京城市职业学院毕业论文

目 录

一、备用信用证的概述。 .............................. 5 1.1什么是备用信用证？............................. 5 1.2备用信用证的性质。............................. 5 1．3备用信用证的种类及适用范围。 .................. 6 1.4备用信用证的作用。............................. 6 二、备用信用证的应用 ................................ 7 2.1备用信用证应用于实际—国际贸易 ................. 7 2.1.1在的国际担保中的应用 ...................... 7 2.1.2在国际融资中的应用 ........................ 7 2.1.3在国际结算中的应用 ........................ 8 2.2备用信用证应用于国内与国外 ..................... 9 2.2.1在国内的应用 .............................. 9 2.2.2在国外的应用 .............................. 9 三、备用信用证风险 ................................. 10 3.1 备用信用证的风险类型。 ....................... 10 3.1.1操作风险 ................................. 10 3.1.2审单环节的风险 ........................... 10 3.1.3欺诈风险 ................................. 11 3.1.4信用风险 ................................. 12 3.2如何防范风险 ................................. 12 3.2.1开证申请人的风险防范 ..................... 12

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南京城市职业学院毕业论文

3.2.2受益人的风险防范 ......................... 12 3.2.3有关经办银行的风险防范 ................... 13

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