國際結(jié)算單據(jù)及

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目錄

單據(jù)的填制·························································································································2摘要·····································································································································14前言·····································································································································151國際結(jié)算業(yè)務(wù)概述····································································································16

1.1常用的三種結(jié)算方式································································································161.2三種結(jié)算方式所使用的匯票比較············································································161.3三種結(jié)算方式中業(yè)務(wù)流程的比較············································································17

2國際結(jié)算風險的歸因分析······················································································19

2.1信用信息管理的滯后,加劇了雙重委托—代理關(guān)系中的信用風險······················192.2涉外單據(jù)審核制度的缺陷和繁雜的結(jié)算規(guī)則,加劇了結(jié)算業(yè)務(wù)中的操作風險··192.3應(yīng)對市場波動的經(jīng)驗不足，加劇了國際結(jié)算中的市場風險和匯率風險············20

3防范國內(nèi)銀行國際結(jié)算業(yè)務(wù)風險········································································21

3.1信息技術(shù)對國際結(jié)算的影響····················································································213.2具體防范措施············································································································21

沈陽理工大學課程實踐報告（論文）

DrawnunderBankofChinaTianjinBranchL/CNoAS091-562

Dated2023.09.16Payablewithinterest@%

No.138Exchangefor

USD5000,000.00

AtfirstsightofthisSECONDofExchange(FirstofExchangebeingunpaid)paytotheorderofBANKOFCHINAthesumof

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No.15RENMINROARD，HEPINGZONE，TIANJIN，CHINA

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沈陽理工大學課程實踐報告（論文）

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沈陽理工大學課程實踐報告（論文）

煙臺萬達國際貿(mào)易公司

WANDAINTERNATIONALTRADINGCO.

RM.1318,KINYUBUILDING,YANTAI

tel：28792356fax：26540909No:138

發(fā)invoice票To:TIANJINHEFAIMP&EXPCORP

No.15RENMINROARD，HEPING

ZONE，TIANJIN，CHINAdate,SEP.15,2023金額AmountCHINAUSD5000,000.00TRADINGCO.貨號貨名ArtNo.DESCRIPTIONFRIDGE10000DRUMSHUAYANGCONTRACTNO:TJ357891SAYU.S.DOLLARS單價UnitPriceCIFDALIAN50000PCS100ONEMILLIONONLYWANDAINTERNATIONAL數(shù)量Quantity合計TOTAL

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USD5000,000.00沈陽理工大學課程實踐報告（論文）

煙臺萬達國際貿(mào)易公司

WANDAINTERNATIONALTRADINGCO.

RM.1318,KINYUBUILDING,YANTAI

TEL:28792356FAX:267540909

裝箱單PACKINGLIST件數(shù)PACKS50000DRUMS品名規(guī)格DESCRIPTIONOFGOODS數(shù)量QUANTITY100PCS毛重G．W．凈重N．W．90PCS尺碼MEARUREMENT客戶TOMESSRE.TIANJINHEFAIMP&EXPCORPNo.14RENMINROARD，HEPINGZONE，TIANJIN，CHINA運輸工具PERCONVEYANCEHUAYANG由至FROMYANTAIITOTIANJINSHIPPINGMARKS：NOMARK日期：DATE：SEP.15.2023發(fā)票號碼INVOICENO。：138合同號碼CONTRZCTNO。：TJ357891信用證號碼L/CNO。：AS364-250

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沈陽理工大學課程實踐報告（論文）

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(X)PLEASEREMITUSD46.15TOA/CNO.00244709432023WITHBANKOFCHINAYANTAIBR.ORRMB383.16TOA/CNO.610-274-1015527WITHINDUSTRIAL&COMMERCIALBANKOFCHINAYANTAIBR.BEINGOURADVISINGCOMM.NOTE:IFDOCUMENTSARETOBEPROCESSEDBYOURBANK,CHARGESWILLBEDEDECTEDFROMTHEPROCEEDS.SPECIALINSTRUCTIONS:

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沈陽理工大學課程實踐報告（論文）

3.1信息技術(shù)對國際結(jié)算的影響

3.1.1國際結(jié)算主體網(wǎng)絡(luò)化

國際結(jié)算主體是隨著國際結(jié)算的發(fā)展而在不斷更新變化的。在最早的時候這些主體表現(xiàn)為進出口商，但隨著國際貿(mào)易的發(fā)展，進出口商不愿過多陷入繁瑣的結(jié)算業(yè)務(wù)，或不具備相關(guān)知識，或因社會分工的發(fā)展已有一部分行為當事人從原有的進出口商分化出來提供專門的結(jié)算服務(wù)產(chǎn)生了銀行和國際保理商作為國際結(jié)算的主體。隨著科技的進步，結(jié)算主體趨于網(wǎng)絡(luò)化。3.1.2國際結(jié)算客體電子化

國際結(jié)算客體在更多意義上表現(xiàn)為國際結(jié)算的業(yè)務(wù)載體。電子數(shù)據(jù)交換（EDI）的產(chǎn)生和運用將使整個貿(mào)易過程通過電子計算機進行處理，從而取代紙質(zhì)單據(jù)。因此，人們稱EDI為無紙貿(mào)易。3.1.3國際結(jié)算規(guī)則繁雜化

國際結(jié)算規(guī)則反應(yīng)出集體行動對個體行動的控制，制約著國際結(jié)算主體的行為，規(guī)范了國際結(jié)算客體的具體形式，具有強制性特征。國際結(jié)算主體、客體以及規(guī)則等要素整合的形式則是在一定規(guī)則下各種要素有機結(jié)合的組織安排，它表現(xiàn)為國際結(jié)算的具體業(yè)務(wù)流程和相互關(guān)系，是對國際結(jié)算規(guī)則的具體化和運用。

3.2具體防范措施

3.2.1建立完善的信用信息管理系統(tǒng),對結(jié)算對象進行信用調(diào)查和審核

由于國內(nèi)銀行與結(jié)算對象之間存在雙重委托—代理關(guān)系,為了降低國內(nèi)銀行在角色轉(zhuǎn)換過程中信息不對稱的程度,消除信用風險誘發(fā)因素,國內(nèi)銀行應(yīng)當建立完善的結(jié)算方信用調(diào)查機制,結(jié)合分層審核制度,通過信用信息管理系統(tǒng)對信用數(shù)據(jù)進行管理和評級,防范信用風險。國內(nèi)銀行可利用現(xiàn)有人民幣貸款審核系統(tǒng)信用數(shù)據(jù),結(jié)合歷歷史交易記錄、信用機構(gòu)評級和公司財務(wù)數(shù)據(jù)。當客戶向國內(nèi)銀行前臺提出結(jié)算業(yè)務(wù)申請時，前臺從含有此客戶的歷史交易狀況、信用機構(gòu)評級和財務(wù)數(shù)據(jù)的信用信息管理系統(tǒng)中調(diào)出相應(yīng)數(shù)據(jù),將此次業(yè)務(wù)的具體狀況和信用信息傳遞給后臺,后臺接到相關(guān)信息后,啟動資信調(diào)查程序,通過內(nèi)部或外部的調(diào)查部門對申請結(jié)算的客戶自身資信狀況、經(jīng)營現(xiàn)狀和財務(wù)狀況進行調(diào)查,再結(jié)合已有的人民幣貸款信用審核數(shù)據(jù),對結(jié)算客戶的交易方進行調(diào)查,形成調(diào)查報告返回給后臺。還可從標準普爾、穆迪等資信評定機構(gòu)獲得國外銀行的信用數(shù)據(jù),從知名船級評估機構(gòu)取得船東的有關(guān)信用數(shù)據(jù)。后臺在前臺傳遞來的業(yè)務(wù)信息和信用信息基礎(chǔ)之上,結(jié)合調(diào)查獲得的新信息,對此次交易的信用風險進行評估,并將評估結(jié)果交由上級審批部門進行決策。上級審批部門綜合各類信息,得出此次交易的審批看法,后臺根據(jù)此看法對前臺發(fā)出批準交易的指令,前臺調(diào)動相關(guān)職能部門進行此次結(jié)算業(yè)務(wù)。同

21

沈陽理工大學課程實踐報告（論文）

時后臺將新信用信息傳遞給信用信息管理系統(tǒng),對系統(tǒng)內(nèi)信息進行更新。開辦結(jié)算業(yè)務(wù)的國內(nèi)銀行可通過此種信用調(diào)查和審核機制,對每筆業(yè)務(wù)進行動態(tài)管理,在結(jié)算前、中和后對業(yè)務(wù)進行實時監(jiān)控,使信息能及時和有序地傳遞到銀行相關(guān)職能部門,防范信用風險帶來的資金損失。

3.2.2建立涉外單據(jù)審核機制,完善結(jié)算業(yè)務(wù)規(guī)程

為了完善涉外單據(jù)的審核制度，國內(nèi)銀行應(yīng)當建立完整的單據(jù)審核業(yè)務(wù)指引和業(yè)務(wù)規(guī)程,規(guī)范業(yè)務(wù)人員相關(guān)操作流程，結(jié)合相應(yīng)風險控制機制來全面管理國際結(jié)算業(yè)務(wù)中的操作風險。國內(nèi)銀行的單據(jù)審核風險控制機制應(yīng)當包括以下兩部分：一是調(diào)查機制,即通過了解結(jié)算對象的業(yè)務(wù)要求、經(jīng)營狀況來分析當前的結(jié)算風險狀況。二是―三層雙向‖的審核機制。三層雙向，就是在單據(jù)審核過程中要經(jīng)過業(yè)務(wù)經(jīng)辦人、業(yè)務(wù)審核人和業(yè)務(wù)稽核人的三重審查,在審查過程中，這三類人員要相互通報和傳遞結(jié)果。在單據(jù)真?zhèn)舞b別和條款審核過程中，業(yè)務(wù)經(jīng)辦人首先對單據(jù)上載明的各類名稱、數(shù)字、印鑒和條款進行形式審查，形式審查通過后，交由業(yè)務(wù)審核人進行檢查，將結(jié)算業(yè)務(wù)的標準