论文总字数：15876字

摘 要

近年来，随着进出口贸易规模的不断扩大，采用国际贸易的交易方式逐渐变得灵活多变，贸易方式呈现多样化。具有降低交易成本、规避贸易壁垒等优势的转口贸易随之兴起。它不仅能增加企业经营模式、品种，提高进出口业务能力，而且能更多地了解、掌握市场信息，从中搜寻有价值的市场供求信息，作为企业开展一般贸易的有益补充。

信用证作为转口贸易主要的货款结算方式，由于银行信用的介入使得交易三方各自不同的利益都得到保护，可以充分享受资金融通的便利。然而，信用证结算方式也存在诸多弊端，企业在收汇过程中很可能遭受损失。外贸企业在转口贸易收汇过程中也可能发生审单失误，合作商资信调查不完整，银行信誉低等问题，都将导致企业面临收汇失败。本文根据事实案例，通过查阅图书馆资料和网络文章探讨转口贸易业务收汇中可能存在的各种问题，根据典型案例对具体问题作出具体分析，针对问题给出具体建议，以求降低企业的收汇风险，促进转口贸易企业健康发展。

转口贸易涉及进口商、出口商、银行、承运人等多方合作人，每一环节出现错误就将导致企业收汇失败。信用证支付方式给国际贸易的开展带来了便利，但信用证中的“软条款”也增加了国际货代结算的风险。防范信用证风险，防止信用证“软条款”带来的损失，不仅给外贸业务人员的业务水平、法律知识提出了更高的要求，更要求国际贸易公司，银行等相关部门的密切合作，从而维护外贸企业的正当权益。

关键词：合同审查；信用证软条款；资信调查；开证行；单据错误

Foreign exchange risks and countermeasures of foreign

trade enterprises in re-exports

Abstract

In recent years, with the continuous expansion of the scale of import and export trade, the use of international trade transactions become increasingly flexible, diversified trade. Entrepot with lower transaction costs, avoid trade barriers and other advantages will rise. It not only can increase the business model, variety, improve the ability to import and export business, but also to learn more about, grasp of market information, searches for valuable market supply and demand information, to carry out business as a useful complement to general trade.

Letters of credit as a major entrepot settlement payment due to the involvement of bank credit transactions such tripartite their different interests are protected, you can fully enjoy the convenience of financing. However, the letter of credit also has many shortcomings, companies are likely to suffer in the process of foreign exchange losses. Foreign trade enterprises in the foreign exchange re-trial may also occur during a single mistake, Partner credit investigation is not complete, bank credit and low, will lead to business failure face a receipt. Based on the fact that the case to discuss a review of library materials and articles network problems that may exist in the foreign exchange re-export business, made a concrete analysis of specific issues based on typical cases, specific recommendations are given for the problem, in order to reduce income exchange risks and promote the healthy development of enterprises entrepot .

Entrepot involving importers, exporters, banks, and other multi-carrier partner, every aspect of error will cause the failure of foreign exchange business. Letter of credit payment to international trade brings convenience, but credit "soft terms" increases the risk of settlement of international freight forwarding. Credit risk prevention, prevent the loss of the credit, "soft terms" will bring not only to the level of business in foreign trade business personnel, knowledge of the law put forward higher requirements, but also requires close cooperation of the international trading companies, banks and other relevant departments, in order to safeguard the legitimate rights and interests of foreign trade enterprises.

Keywords: contract review; soft clause; credit investigation; the issuing bank; documents error

目 录

毕业设计报告(论文) I

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究的意义 1

1.3 研究思路及内容 1

1.4 论文框架 1

第二章 文献综述 2

第三章 案例介绍 4

第四章 案例分析 5

4.1 资信调查不全面 5

4.2 合同审查不仔细 5

4.3 信用证条款拟定不谨慎 6

4.4 通知银行选择不合理 6

4.5 单据填写错误 7

第五章 转口贸易企业规避收汇风险的对策 8

5.1 合理选择贸易伙伴 8

5.2 谨慎地订立贸易合同 8

5.3 清醒地认识信用证软条款 9

5.4 慎重地选择银行 9

5.5 选择合适的制单顺序 10

致 谢 11

参考文献 12

第一章 绪 论

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