I 摘要 信用证融资业务作为商业银行拓展市场规模新增长点，既可以增加利润来源、吸 纳更多优质客户，又能进一步巩固提升银行的竞争力。另一方面当前复杂多变的国际 贸易形势带来的信用风险问题、操作风险问题、市场风险问题、政治风险问题，导致 信用证融资风险呈现出多重影响复杂性的特点。L 银行在开展信用证融资业务的过程 中，尚存在一些问题，本文通过案例系统分析了 L 银行信用证融资业务开展中的风险 及风险评估问题，并有针对性的提出了相关建议。这对银行监管部门及商业银行具有 一定决策参考价值。 本文在梳理了前人关于信用证融资风险研究相关文献的基础上，借鉴已有成果和 经验，采用以案例分析为主的方法，分别从研究背景及问题描述，信用证特征及融资 原理分析，案例银行信用证融资现状及风险防范机制解析，案例银行信用证融资案例 与风险识别，以及案例银行信用证融资风险评估与分析方面进行了系统研究，得出了 有效结论。 本文研究结论为，信用证融资本身的特殊性导致的各种风险因素影响指标存在多 重关联性；银行评判企业信用证融资风险应把握关键风险点，在案例中 L 银行应重点 关注进口商 A 企业信用风险；在案例中，L 银行需注重把握 A 企业市场风险，重点关 注价格风险，避免诱发企业偏离合同行为给 L 银行带来风险；要防范政策性风险指标 在某一个时期内上升为主要指标的可能，在本案例中贸易战风险对 L 银行信用证融资 业务风险影响就较大；L 银行信用证融资业务的信用风险和操作风险在信用证融资风 险当中影响占比较大；银行对企业授信额度审查、合同审查是较为重要的，强化提升 员工专业素质及相关法律素养是十分必要的。 以上述分析结论为基础，本文提出相关对策建议。全方位审查资信、合同；重点 关注一些重要影响指标；多研判市场走势，准确判断市场行情；要多搜集相关国家的 政策信息，做好国际政策研判；提升员工综合处理信用证融资业务的能力及防范风险 的意识，健全信用证融资业务风险管理机制；一定要紧跟技术发展的趋势，与国际先 进标准接轨。 关键词，风险评估；风险管理；融资；信用证西北农林科技大学硕士学位论文 II ABSTRACT As a new growth point for commercial banks to expand market scale, letter of credit financing business can not only increase profit sources and attract more high-quality customers, but also further consolidate and enhance the competitiveness of banks. On the other hand, the credit risks, operational risks, market risks and political risks brought about by the current complicated and changeable international trade situation lead to the financing risks of letters of credit showing the characteristics of multiple impacts and complexity. There are still some problems in the process of L bank's L/C financing business. This paper systematically analyzes the risks and risk assessment in L bank's L/C financing business through cases, and puts forward relevant suggestions. This has certain reference value for bank supervision departments and commercial banks to make decisions. The main content of this paper is as follows: the first part firstly introduces the research background of this paper and proposes the purpose and significance of this paper. On the basis of literature review, this paper designs the research scheme (research ideas and main research methods) and proposes the possible innovation of this paper. The second part introduces the concept and principle of L/C financing. The third part analyzes the status quo, risk management mechanism and existing problems of L bank's L/C financing business. The fourth part introduces the L/C financing case and identifies the risks in the case. The fifth part builds L bank L/C financing risk assessment model to evaluate and analyze the case. The sixth part draws a conclusion on the basis of case analysis and puts forward some specific Suggestions on risk aversion. In this paper, the concept and principle of L/C financing are briefly introduced on the basis of the previous literatures on the risk of L/C financing. Based on L bank L/C financing case, risk identification is carried out, and fuzzy comprehensive evaluation is used for risk assessment. Some improvements have been made to the evaluation methods, and the selection of risk indicators has been dealt with by the multi-factor grey correlation analysis of chromatography, and an effective conclusion has been drawn. Finally, according to the conclusion, some Suggestions on risk aversion control are put forward. The research conclusions of this paper are as follows: Due to the particularity of L/C financing and the multiplicity of indicators affected by various risk factors, we must pay attention to the correlation between them. If there is no effective constraint mechanism between multiple subjects, a certain strategy should beABSTRACT III adopted to give full play to the constraint mechanism. In the process of risk assessment, we should pay attention to key factors. In different specific businesses, the factors that play a leading role in credit financing risk are different. In the case, we should focus on the importer's credit risk, while in practice we should grasp the key points. In the case, due to the characteristics of enterprise A, it is necessary to pay attention to the market risk, especially the price risk. The change of product market will affect the production, sales and purchase behavior of foreign trade enterprises. Thus may induce the enterprise to deviate from the contract behavior, then brings the risk to the letter of credit financing business; In the financial market, focus on interest rate risk and exchange rate risk. With the gradual marketization of interest rate and exchange rate, only by closely following the market can Banks better avoid market risks. For policy-related risks, it is necessary to prevent such risk index from rising to the main index in a certain period, thus affecting the interests of the parties involved in the credit financing business. Coordination mechanism and communication mechanism are more important to prevent such risks. In this case, trade war risk has a greater impact on the L/C financing risk. Through the analysis, a letter of credit financing business of credit risk and operational risk in the credit financing risk influence is larger, and the main body of corporate credit risk behavior operation risk, the main body of individual behavior has the disadvantages, this request from the legal level, regulation level to regulate corporate behavior and individual behavior. It is important for Banks to review credit lines and contracts of enterprises. Banks should improve their staff's business literacy of trade financing practices and relevant laws internally and, when necessary, train professional bank staff and full-time staff of enterprises in conjunction with the latest laws and practices. Based on the above analysis conclusions, this paper puts forward relevant countermeasures and Suggestions. Comprehensive review of credit, contracts; Focus on some important impact indicators; More research market trend, accurate judgment of the market; We should collect more policy information from relevant countries and do a good job in international policy research and judgment. Enhance the ability of staff to deal with L/C financing business comprehensively and their awareness of preventing risks, and improve the risk management mechanism of L/C financing business; Must keep up with the trend of technological development, and international advanced standards.西北农林科技大学硕士学位论文 IV KEYWORDS: risk assessment; risk management; financing; letter of credit目 录 I 目 录 摘要...........................................................................................................................................I ABSTRACT .............................................................................................................................II 第一章 导论..........................................................................................................................1 1.1 研究背景........................................................................................................................ 1 1.2 研究目的和意义............................................................................................................ 2 1.2.1 研究目的 ................................................................................................................. 2 1.2.2 研究意义 ................................................................................................................. 2 1.3 文献综述与评价............................................................................................................ 2 1.3.1 国外信用证融资风险评估研究 ............................................................................. 2 1.3.2 国内信用证融资风险评估研究 ............................................................................. 3 1.3.3 信用证融资风险评估研究评价 ............................................................................. 4 1.4 研究思路与方法............................................................................................................ 5 1.4.1 研究思路 ................................................................................................................. 5 1.4.2 主要研究方法 ......................................................................................................... 6 1.5 论文创新点.................................................................................................................... 6 第二章 信用证融资及其原理..............................................................................................7 2.1 信用证及其特征............................................................................................................ 7 2.2 信用证融资原理............................................................................................................ 8 2.3 信用证融资方式.......................................................................................................... 10 2.3.1 打包贷款 ............................................................................................................... 10 2.3.2 出口押汇 ............................................................................................................... 10 2.3.3 提货担保 ............................................................................................................... 10 2.3.4 进口押汇 ............................................................................................................... 10 2.4 信用证融资风险.......................................................................................................... 11 2.4.1 信用风险 ............................................................................................................... 11 2.4.2 操作风险 ............................................................................................................... 11 2.4.3 市场风险 ............................................................................................................... 12 2.4.4 政治风险 ................................................................................................................ 13 第三章 L 银行信用证融资及风险防范现状.....................................................................15 3.1 L 银行基本情况 ........................................................................................................... 15西北农林科技大学硕士学位论文 II 3.2 L 银行信用证融资现状 ............................................................................................... 16 3.3 L 银行信用证融资风险防范体系 ............................................................................... 17 3.4 L 银行信用证融资风险防范问题及成因分析 ........................................................... 20 第四章 L 银行信用证融资案例风险识别.........................................................................23 4.1 信用证融资案例 .......................................................................................................... 23 4.2 融资案例风险识别...................................................................................................... 24 4.2.1 信用风险识别 ....................................................................................................... 24 4.2.2 操作风险识别 ....................................................................................................... 26 4.2.3 市场风险识别 ....................................................................................................... 29 4.2.4 政治风险识别 ....................................................................................................... 30 第五章 L 银行信用证融资风险评估.................................................................................32 5.1 L 银行信用证融资风险评估模型 ............................................................................... 32 5.2 L 银行信用证融资风险评估指标体系 ....................................................................... 33 5.3 L 银行信用证融资风险隶属度确定 ........................................................................... 36 5.4 L 银行信用证融资风险评估分析 ............................................................................... 39 5.5 L 银行信用证融资风险风险规避措施建议 ............................................................... 41 第六章 结论与建议............................................................................................................45 6.1 主要结论 ...................................................................................................................... 45 6.2 主要建议 ...................................................................................................................... 46