远期信用证的风险与防范研究

     随着我国加入WTO和全球经济的发展，我国的对外贸易面临极大的机遇与挑战。信用证作为国际贸易中最重要的支付方式，由于其本身的一些缺陷以及我国外贸企业和银行方面的专业人员的缺乏，使得这种支付方式不能更好地为我国外贸的发展服务。同时，信用证诈骗的不断发生还严重的影响了我国经济的发展，扰乱了正常的金融秩序，我国的信用证欺诈十分严重，自我国银行1987年8月1开始，在所有开出的信用证上加上“按照国际商会第400号跟单信用证统一惯例的条款开立”以接受UCP以来，此后的数年间就已经发生过数起数额巨大震惊中外的信用证诈骗案。近来的相关报道说近年来信用证欺诈案件涉及的数额越来越大，超过1亿元人民币的欺诈案也不在少数，针对这种现象，本人认为有理由也有必要在这里探讨分析一下信用证这种支付方式，通过研究目前国际上普遍认可的《UCP500》以及不断推出的新的有关信用证的规范条例，并用一些实际案例的分析，使不管是企业还是银行都能更好地掌握信用证这种支付工具，从而使这种工具能更好地为我国的贸易发展而服务。在信用证结算方式下，远期信用证的风险更加突出，大量贸易运用远期信用证的融资功能进行诈骗，使无论是企业还是银行都遭受了巨大的损失，因此，本文主要运用了资料研究、案例分析、理论分析等方法对远期信用证的风险和防范措施进行了分析。

关键词：远期信用证；融资方式；业务流程；风险防范

Research on The Risk and Prevention
Of Long-term Letters of Credit
Abstract
With the fact that our country joined WTO and the whole world development of the economy，foreign trade of our country are eon fronted with extremely large opportunity and challenge. The letter of credit is the most important international trade middle method of Payment，this method of Payment cannot serve better for development of our country foreign trade since whose some effect and our country foreign trade enterprise of self and in sufficiency of bank aspect Professional staff work all right. The development of the economy having affected our country fairly gravely happened in ceaselessness that at the same time，the letter of credit defrauds，has disturbed regular financial order，letter of credit of our country cheats very grave.
Begins from our country bank in August，1987，since the clause adding on letter of Credit coming untied out in Possessions， according to International Chamber of Commerce 400th number documentary credit uniform customs comes untied immediately to accept UCP，henceforth the letter of credit fraud ease starting to count enormous number shock China and foreign countries happened during the several years right away already. Recently relevance news report speaks the letter of credit cheats the number more and more big that law case relates to in recent years，cheating exceeding 100 million of RMB case is not also in minority，case，the bank loss amount of money reach 90 million U.S. dollar if Mau adjudging in 2005 is among them. And be aimed at this Phenomenon，think that in Person having a reason to be necessary also discussing the analytical once letter of credit in here this method of Payment，by studying the international fixes new standard regulation about letter of credit approving and debuting unceasingly commonly at Present，analysis with a little actual case，this Payment implement，the trade making this implement can be our country better thereby develop but serve disregarding the messenger being that enterprise still is that the bank all can grasp a letter of credit much better.
Letters of credit in the settlement mode, the risks of long-term letters of credit become more prominent, long-term use of a large number of trade letters of credit financing functions of fraud, so that both the enterprises or banks suffered huge losses, so this paper, the use of the Research, Case studies, theoretical analysis of long-term methods, such as letters of credit risks and preventive measures were analyzed.

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