保理业务的风险规避对策研究 毕业论文.doc
约31页DOC格式手机打开展开
保理业务的风险规避对策研究 毕业论文,中文摘要国际保理业务属于国际结算范畴，它是指保理商为国际贸易中采用赊销（o/a)或跟单托收承兑交单(d/a)结算方式时，为供货商提供的将出口贸易融资、帐务处理、收取应收帐款和买方信用担保融为一体的综合性金融服务。这顶业务起源于18世纪的英国，而在近几十年的时间里国际保理业务被人们所熟知，进而在世界大多数国家和地区的国际...
内容介绍
此文档由会员 白痴学东西 发布
中文摘要
国际保理业务属于国际结算范畴，它是指保理商为国际贸易中采用赊销（O/A)或跟单托收承兑交单(D/A)结算方式时，为供货商提供的将出口贸易融资、帐务处理、收取应收帐款和买方信用担保融为一体的综合性金融服务。这顶业务起源于18世纪的英国，而在近几十年的时间里国际保理业务被人们所熟知，进而在世界大多数国家和地区的国际贸易中得到广泛应用。
虽然国际保理业务在世界众多国家得到了长足的发展，但是在我国的起步是很晚的，我国是在1987年才引进了保理这项业务，而后的这二十几年保理开始了在中国的发展历程。众所周知，保理是具有很大的应用优势的，在实际的贸易中能给进出口商和保理商都带来巨大效益，但是国际保理业务在中国的发展却不尽如人意，保理业务在中国的每一步都很艰辛。来自各方面的众多因素成为保理在中国发展的瓶颈，并致使中国的保理业务量只在全球业务量中占有极少的份额，这与中国贸易大国的身份也是极不相称的。
究竟是什么原因阻挡了中国银行山西省分行国际保理业务快速发展的脚步？本文就在阐述上国际保理基本理论的基础上重点分析了中国银行山西省分行在开展国际保理业务的现状及风险问题，最后从银行内部因素,外部因素两大方面提出了中国银行山西省分行在应对国际保理业务风险时应采取的规避措施。
【关键词】商业银行 国际保理 问题与对策
Abstract
International Factoring is one kind of International Settlements , which means factoring in international trade for the use of credit (O / A) or with a single collection, single cross-acceptance (D / A) when clearing the way for suppliers to provide the export trade finance, accounts processing, collection of accounts receivable and the buyer credit guarantee comprehensive integrated financial services. This top of the business originated in the 18th century the British, and in recent years international factoring business was well-known, and in most countries and regions in the world of international trade is widely used.
Although the international factoring business in many countries in the world have enjoyed great development, but in China is a late start, China was in 1987 before the introduction of the factoring business, 20 years before this started factoring the course of development in China. As we all know, factoring is a great advantage of the application in practice can import and export trade and factoring benefits are enormous, but the international factoring business in China, but it falls short, factoring business every step in China is very difficult. From all aspects of factoring a number of factors to become the bottleneck in the development of China and resulted in China is only factoring in the global volume of business in the take up a small share of this trading nation status with China is extremely disproportionate.
What is the reason for the block in Shanxi Province Branch of Bank of China International Factoring rapid pace of development? Expounded on this article on the basic theory of international factoring based on an analysis of key branches of the Bank of China in Shanxi Province in the conduct of international factoring the status quo and risk issues, and finally from the bank internal factors, external factors of the two major aspects of the Bank of China, Shanxi provincial branch in responding to international factoring to avoid the risk measures to be taken.
【Keywords】 Commercial Bank； International Factoring； Problem and Countermeasure
目录
摘 要 Ⅰ
ABSTRACT Ⅱ
1．绪论 ………………………………………………………………………… 1
1．1研究的目的及意义 ……………………………………………………… 1
1．1．1研究的目的 …………………………………………………1
1．1．2研究的意义 …………………………………………………1
1．2国内外研究现状 ………………………………………………… 2
1．2．1国外研究现状 ………………………………………………… 2
1．2．2国内研究现状 ………………………………………………… 3
1．3研究的方法 ………………………………………………………… 4
2．国际保理业务概述 ……………………………………………………… 5
2．1国际保理相关理论 …………………………………………………… 5
2．1．1国际保理的涵义 ………………………………………………… 5
2．2．2国际保理的运行模式及种类 …………………………………… 6
2．2．3国际保理的应用优势及特点 …………………………………… 7
2．2国际保理业务发展现状 …………………………………………… 9
2．2．1国际保理在国内发展状况概述 ……………………………… 9
2．2．2国外国际保理业务开展状况概述 ……………………………… 10
3．中国银行山西省分行国际保理业务现状与风险分析 …………… 12
3．1中国银行山西省分行的现状 ………………………………………12
3．2中国银行山西省分行国际保理业务发展现状 …………………… 13
3．3中国银行山西省分行保理业务现存风险分析 …………………… 13
3．3．1银行内部因素 ………………………………………………… 14
3．3．2银行外部因素 ………………………………………………… 17
4．针对保理业务的风险规避对策研究……………………………………… 20
4．1银行内部对策 …………………………………………………… 20
4．1．1多元化国际保理业务种类 …………..
国际保理业务属于国际结算范畴，它是指保理商为国际贸易中采用赊销（O/A)或跟单托收承兑交单(D/A)结算方式时，为供货商提供的将出口贸易融资、帐务处理、收取应收帐款和买方信用担保融为一体的综合性金融服务。这顶业务起源于18世纪的英国，而在近几十年的时间里国际保理业务被人们所熟知，进而在世界大多数国家和地区的国际贸易中得到广泛应用。
虽然国际保理业务在世界众多国家得到了长足的发展，但是在我国的起步是很晚的，我国是在1987年才引进了保理这项业务，而后的这二十几年保理开始了在中国的发展历程。众所周知，保理是具有很大的应用优势的，在实际的贸易中能给进出口商和保理商都带来巨大效益，但是国际保理业务在中国的发展却不尽如人意，保理业务在中国的每一步都很艰辛。来自各方面的众多因素成为保理在中国发展的瓶颈，并致使中国的保理业务量只在全球业务量中占有极少的份额，这与中国贸易大国的身份也是极不相称的。
究竟是什么原因阻挡了中国银行山西省分行国际保理业务快速发展的脚步？本文就在阐述上国际保理基本理论的基础上重点分析了中国银行山西省分行在开展国际保理业务的现状及风险问题，最后从银行内部因素,外部因素两大方面提出了中国银行山西省分行在应对国际保理业务风险时应采取的规避措施。
【关键词】商业银行 国际保理 问题与对策
Abstract
International Factoring is one kind of International Settlements , which means factoring in international trade for the use of credit (O / A) or with a single collection, single cross-acceptance (D / A) when clearing the way for suppliers to provide the export trade finance, accounts processing, collection of accounts receivable and the buyer credit guarantee comprehensive integrated financial services. This top of the business originated in the 18th century the British, and in recent years international factoring business was well-known, and in most countries and regions in the world of international trade is widely used.
Although the international factoring business in many countries in the world have enjoyed great development, but in China is a late start, China was in 1987 before the introduction of the factoring business, 20 years before this started factoring the course of development in China. As we all know, factoring is a great advantage of the application in practice can import and export trade and factoring benefits are enormous, but the international factoring business in China, but it falls short, factoring business every step in China is very difficult. From all aspects of factoring a number of factors to become the bottleneck in the development of China and resulted in China is only factoring in the global volume of business in the take up a small share of this trading nation status with China is extremely disproportionate.
What is the reason for the block in Shanxi Province Branch of Bank of China International Factoring rapid pace of development? Expounded on this article on the basic theory of international factoring based on an analysis of key branches of the Bank of China in Shanxi Province in the conduct of international factoring the status quo and risk issues, and finally from the bank internal factors, external factors of the two major aspects of the Bank of China, Shanxi provincial branch in responding to international factoring to avoid the risk measures to be taken.
【Keywords】 Commercial Bank； International Factoring； Problem and Countermeasure
目录
摘 要 Ⅰ
ABSTRACT Ⅱ
1．绪论 ………………………………………………………………………… 1
1．1研究的目的及意义 ……………………………………………………… 1
1．1．1研究的目的 …………………………………………………1
1．1．2研究的意义 …………………………………………………1
1．2国内外研究现状 ………………………………………………… 2
1．2．1国外研究现状 ………………………………………………… 2
1．2．2国内研究现状 ………………………………………………… 3
1．3研究的方法 ………………………………………………………… 4
2．国际保理业务概述 ……………………………………………………… 5
2．1国际保理相关理论 …………………………………………………… 5
2．1．1国际保理的涵义 ………………………………………………… 5
2．2．2国际保理的运行模式及种类 …………………………………… 6
2．2．3国际保理的应用优势及特点 …………………………………… 7
2．2国际保理业务发展现状 …………………………………………… 9
2．2．1国际保理在国内发展状况概述 ……………………………… 9
2．2．2国外国际保理业务开展状况概述 ……………………………… 10
3．中国银行山西省分行国际保理业务现状与风险分析 …………… 12
3．1中国银行山西省分行的现状 ………………………………………12
3．2中国银行山西省分行国际保理业务发展现状 …………………… 13
3．3中国银行山西省分行保理业务现存风险分析 …………………… 13
3．3．1银行内部因素 ………………………………………………… 14
3．3．2银行外部因素 ………………………………………………… 17
4．针对保理业务的风险规避对策研究……………………………………… 20
4．1银行内部对策 …………………………………………………… 20
4．1．1多元化国际保理业务种类 …………..
