国际货款支付中L/C风险规避的实证分析

Empirical Analysis of L/C Risk Prevention in International Payment of Goods

在信用证(L/C)支付方式下,银行充当了进口方和出口方之间的支付中介和保证人,它使银行信用介入商业信用,在很大程度上缓解了买卖双方互不信任的矛盾,满足了买卖双方加速资金周转的愿望。由于L/C业务的复杂性和L/C自身存在的缺陷,交易中的各个当事人都要面对一定的风险。L/C交易一般涉及三方当事人,即开证申请人(在国际贸易中一般为买方或进口商)、开证银行、受益人(国际贸易中的卖方或者出口商),在这三方当事人中,任何一方不作为都可能给其他两方带来风险,需要采取相应的风险防范措施。

With L/C payment,the bank serves as a payment intermediation and guarantor for the importer and the exporter,which helps bank credit step in commercial credit,eases the distrust between buyers and sellers to a great extent,and meets the need that the buyers and sellers quicken capital turnover.Due to the complexity of L/C transaction and the defect of L/C itself,the parties in business need face certain risks.L/C transactions involve three parties,i.e.the applicant（the buyer or importer usually in international trade）,the issuing bank,and the beneficiary（the seller or exporter in international trade）.In the three parties,the inaction of any of them will bring risk for the other two parties,which needs related risk prevention.