国际货款支付中L/C风险规避的实证分析

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。

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

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 internati...