浅析出口托收业务的风险及其防范本科论.doc

呼伦贝尔学院本 科 毕 业 论 文 题 目：浅析出口托收业务的风险及其防范专 业：国际经济与贸易 姓 名：郭文达 学 号：2011151606 指导教师：杨静 完成日期：2014年5月30日 Analysis on The Risks and Prevention of Export CollectionSpecialty: International Economic and TradeApplicant: Guo WendaAdvisor: Yang JingSubmitted to College of Foreign LanguagesFor the Degree of Bachelor of ArtsAt Hulunbeier CollegeMay 30, 2014呼伦贝尔学院学士学位论文原创性声明本人郑重声明：所呈交的学士学位论文，是本人在指导教师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。学位论文作者签名：日 期： 年 月 日浅析出口托收业务的风险及其防范摘要：随着我国加入世界贸易组织（World Trade Organization ，简称WTO），国际贸易业务发展迅猛，伴随着很多结算业务的发生。国际结算方式也越来越引起重视。国际结算中结算方式有很多种，主要的结算方式有国际汇兑结算、信用证结算和托收结算。不同贸易结算方式的选择，就会面临不同的风险。本文将通过案例分析介绍出口托收这种结算方式可能存在的风险以及如何防范可能发生的风险。争取在从事托收业务时不仅不会增加无谓的手续成本，而且也不会失掉了出口机会与客源。关键字： 托收 国际贸易 风险Analysis on The Risks and Prevention of Export CollectionAbstract: Along with China join in the World Trade Organization ( WTO), international business development rapidly, with a lot of settlement business. The way of international settlement is becoming more and more attentive. There are many kinds of settlement in international settlement way, the main settlement way of international exchange settlement, the L/C(letter of credit) settlement and collection and settlement. The choice of different trade settlement way will face different risks. This article focues on how to guard against the risk of possible risks on export collection. For when engaged in the collection of business the exporter would not only increase, but also would not lost export opportunities with customers.Key word: collection international trade riskContentsIntroduction.11. The definition and characteristic of collection.2 1.1The definition of collection.2 1.2The characteristic of collection.22. The analysis of export collection and its possible risk .22.1 The export collection of case analysis.22.2 The possible risks of export collection.32.2.1The risk of importers credit.42.2.2The risk of regional “special approach”.42.2.3The risk of wrong choose collecting bank.42.3The cause of the risk on export collection .42.3.1Political factor.42.3.2Legal factor.52.3.3Credit factor.53. The suggestion of preventing possible risks on export collection.53.1 Paying attention to the credit of importer.63.2. Focusing on provisions of the national bank .63.3 Selecting the collecting bank carefully.7Conclusion.8References.9Analysis on The Risks and Prevention of Export CollectionIntroductionIn international trade settlement, collection is an important way of payment, and plays a decisive role .the application range of the collection in more smaller than the L/C(L/letter of credit) but it still has the characteristics of difference and better than the other way to pay. At present, in the increasingly export trade, the collection or a combination of the related payment for passengers contribute to absorbing the customers. Even with the practice of foreign trade for many years, many companies are still often ignoring the risk problem, so they often too expand exports to neglect the risk on the payment. Sometimes. They are not survey the reference of customer, so, they are not only increased the cost of a lot of formalities, but also lost a lot of export opportunities and customers.1.The meaning and characteristic of collectionCommon form buyer market in the international market situation, exporters to win buyers, expanding trade, expand the market, in addition to must be subject to the goods high quality and low prices as a means of competition, especially pay attention to on the payment terms given to importers must, provide more competitive trade conditions to the importer. Therefore, on the terms of payment, the exporter need to find a new solution, often have to gradually reduce and even give up to their advantage and a letter of credit is not very good way to use in the importer, gradually increasing the use of importers are willing to adopt the mode of payment, such as: collection and way of credit.1.1The definition of collection Collection means an arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer, and shipping documents are forwarded to the sellers bank with clear instruction through one of its correspondent banks located in the domicile of the buyer. on a bankers side , thats to say：”Remitting bank is entrusted by the exporter ,the bank, with the financial and commercial documents submitted by the exporter, collects payment from the importer via its foreign correspondent banks or sister-branches” the collection can be divided into import collection and export collection. collection is Belong to commercial credit.1.2The characteristics of collectionCollect belongs to commercial credit not bank credit. bank don not check documents and need not assume payment responsibilities when Bank handle collection. . Payment of goods depends on importers credibility; Collection is good for importer to revoke the formality of opening the L/C and Advance deposit to get goods early;. Collections operation is not only very simple, but also low cost ; Whether payment change list (D/P) or document against acceptance (D/A), they all requirement exporters shipment firstly, and then claim for importer Through bank .so it is better for importer than exporter. 2. Analysis of the risk on export collection and its possible riskWith the development of world economy, Chinas import and export trade is becoming more and more frequent. According to our country has always been the collection case, export goods collection this settlement, when there is a greater risk of our country. Due to many reasons, caused great economic losses to our country.2.1 The collection of case analysisApril 6, 2000, A company B company signed A contract with South American trader in our country, from company A to company B of A batch of export goods, the two sides agreed on the documentary collection under the method of payment is settle trade settlement of payment. Our collection is C bank, the collecting bank is bank of D, in South America specific payment is D/P 90 days. But by the provisions of the payment date, the other party without payment. Even, all the documents by the local bank put the documents to the collecting bank D B company. And in conjunction with the C bank, A company hired A prestigious local lawyer to the collecting bank D bank, because it will be D/P way forward as D/A D put A responsibility, sued to the court. Local court based on practice, take the initiative to request we dropped in conciliation way to solve the case. After repeated negotiations, the case in the mutual concessions and be able to properly solve. Collection basis is a kind of commercial credit based the method of payment, this kind of the method of payment is apparently good for one party, against the other party. So, when using this kind of the method of payment, we except to know the customers credit standing, but should also grasp the local practice. Collections in the case of the uniform rules for collections URC522, inconsistent with the international practice of South America is first of all, the collections of the URC522 regulation: if the collection contains forward payment of the draft, the collection instruction book without indicate the commercial documents is by acceptance delivery man payment (D/A) or by delivery man (D/P), commercial documents can only be by D/P, the collecting bank for any consequences due to late documents dont pay responsibility; Second: if the collection contains forward payment order, payment and collection instruction book marked by delivering commercial documents, the documents only against payment delivery, the collecting bank for any consequences arising out of the late delivery of documents not responsible. Collections according to URC522 rules, must be in B D bank 90 days after the payment, delivered to B company to get a full set of documents. So the D after the bank acceptance of draft in B company shall release sheet is against collections URC522 rules. But look from the usual practice of South America, South America businessmen think that collection basis since is a kind of good for importers of the method of payment, it should demonstrate its superiority. D/P long-term financing meant exporters to importers. Now the situation is that, after the goods arrived in South America in terms of D/P long-term practice, the importer can not pick up the goods, and to undertake the cargo YaGang late demurrage. If the importer wants to avoid the happening of this kind of situation, then must advance payment to pick up the goods early. So, all of South America is D/P long-term are treated as D/A.2.2The possible risk of export collectionThe possible risk of export collection as follows:2.2.1The risk of importers creditImporter Company went bankrupt because of poor management, or its business although there is no enough money to pay the payment for goods cant recycle importers. Or the importer against him change due to market (such as after the shipment import to cost down), make importers have an excuse to break, refuse to pay payment for goods. 2.2.2the risk of regional special approachThe main basis of international processing collection is effective on January 1, 1979 set by the international chamber of commerce, uniform rules for collections. However, in some areas, Banks in some countries, there are still some special rules and practices. As some European Banks based on the local laws and customs, to come from other countries bank by D/P (D/P after sight) way of collection, habits are importer acceptance immediately after put the documents to the importer, the D/P (forward D/P) shall be according to the document against acceptance (D/A) processing, giving exporters A great risk, makes the unscrupulous businessmen can be extracted by the acceptance of goods, and then an excuse to shirk responsibility, exporters payment for goods two empty. 2.2.3 The risk of wrong choose collecting bankIn the international settlement business, sometimes the exporter to sales, often promised to the collecting bank designated by the importer, it implied great risk. Exporters in order not to affect trade, let the importer to specify the collecting bank, may appear the importer and the collecting bank partnership fraud, the collecting bank in advance the documents to the importer, after the importer refused to pay, causing exporters money goods two empty.2.3The cause of the risks on export collectionThe cause of the risks on export collection as follows:2.3.1Political factors Refers to as the government behavior and may cause negative effects on international business uncertainty. The risk sources. May come from the international community, such as the change of world political and economic pattern, the occurrence of sudden events such as war, also may come from a countrys domestic, such as political unrest, changing policy and so on. If the enterprise the management based on domestic, perhaps more easier for domestic risk analysis and forecasting, but once go global, is often a lack of understanding of international macro risk. 2.3.2Legal factors. Terms of the international practice, the international chamber of commerce or the different understanding of the trade terms will also pose a risk to the enterprise. Current due to the international organizations such as the UN, the WTO in coordinating national affairs, the function of promoting world development continuously strengthen, more and more countries to strengthen the cooperation of each other, develop or signed all kinds of agreements, of legal documents. The resulting from differences in national legal disputes and differences for each other will gradually decrease. But is still must be familiar with all kinds of foreign trade enterprises law, flexible response to disputes arising under all kinds of complicated situations, to ensure the smooth export. 2.3.3Credit factors The current export market competition is intense, and foreign trade liberalisation, competing for customers, foreign trade enterprises to export, often ignore the survey of customer credit, trust each other, resulting in enormous losses. Therefore understanding trading partner business scale, business level and ability to bear risks for export enterprises is very important.3.2the advice of preventing the risks of collection3. The cause of the risk and relative suggestion on export collectionCollection produce risk factors may have originated from macroscopic aspects such as politics, economy, law, also may come from the micro credit investigation, management mistakes, carelessly unilateral behavior; There are international and domestic; Including normal factors and abnormal factors. Collection and settlement , there are certain risks for exporters, but if Chinas export enterprises to do preventive measures in advance, and the collection of risk can be controlled in a lower level. Collection is widely used, helps to enhance the capacity of our country export commodities of a campaign, contribute to clinch a deal, to expand exports.Documentary collection way although there are certain risks to the alteration, but favorable to import people, a lot better than the payment in advance and l/c way, dont have to take up money, save the issuing formalities, dont need to advance deposit, reduce costs, and can advance the convenience of goods when necessary. In Chinas export business, if we prepare preventive measures in advance, can enhance the capacity of our country export commodities of campaign, to promote clinch a deal, to expand exports. According to. the above mentioned risk, we export can take preventive measures in collection.3.1 Paying attention to the credit of importer.Exporters before trading partners carefully survey qualifications, choose a reliable partner, even many times dealt customers should also be careful investigation and study its financial status and operating style. To the customer survey scope mainly include: political background, business scope, operation ability, product market, often past financial status, etc. Investigation way by the domestic and foreign Banks, foreign business groups or agency, overseas business organization in China and published by foreign manufacturers yearbook and other channels. To research and analyze customer information collection, carefully select reliable partners. 3.2 Focus on provisions of the national bankUnderstand the relevant provisions of the importing countrys business practices, in order to avoid import habits or violations, affect the safe payment quickly, make the goods were confiscated and a fine or even destroyed. For some use contrary to the collection practice of regional practice of importer, should use D/P at sight to clinch a deal, dont accept forward D/P, in order to prevent the import bank will forward payment succeed in the risk of D/a. 3.3 Selecting the collecting bank carefully In the export business will often run into so of importers, they agree to D/P payment terms, but put forward to choose by itself the collecting bank, then must not rashly promised to their request. Because the importer since specially designated the collecting bank, elucidation he and the bank has a good relationship, in the case of d/p, probably with the collecting banks special relationship lending in advance shipping documents delivery, after the goods arrive to look for excuses to postpone payment. At this time, even if exporters want to pursue the collecting banks responsibility, is also often due to the problem of hell cant obtain ideal results. In addition the collecting bank designated by the importer, collection walk dont feel reliable collection will ref