企业信用证结算风险现状及研究综述

企业信用证是国际贸易结算中经常的使用的工具之一。通过对企业信用证在国际业务中使用现状的描述性统计,指出了企业在信用证结算过程中风险防范缺失或者不到位。在此基础上,归纳总结了国内外学者对企业信用证结算风险的研究,并指出了研究中还可能存在的缺陷与不足。

Letter of credit is one of tools used frequently in the international trade settlement.Through descriptive statistics of the use of corporate credit status quo in international business,this paper pointed out risk prevention missing or not in place in the letter of credit process .On this basis,it summarizes the researchers’current outcomes for the settlement of credit risk,and pointed out the defects and shortcomings which also may exist in those research.