3445.E 浅析我国发展国际保理存在的问题及对策 英文文献及翻译

1、how does our country develop positively international guarantees the principleguarantees the principle is one kind of credit administration and the financing method stems from english “factoring”, from used the scope to be possible to divide into domestic guarantees the principle and international g

2、uarantees the principle. international guarantees the principle is refers to the exporter to put on somebodys account, when way sell goods and so on invoice, business buys up the exporter the account receivable, and provides the fund to allow temporary credit, the importer credit appraisal, the sale

3、s account management, the credit risks guarantee, the credit to receive after dunning and so on a series of service comprehensive financial service way. now has become the hot spot which gradually the economic world, the financial circles pay attention.first, international guarantees the principle a

4、pplication superiority and the traditional method of settling accounts compares, international guarantees the principle service to the exporter, the importer and bank factor has its application superiority: (one) speaking of the exporter. 1, guarantees the principle service to provide the convenienc

5、e which or the processing post-sale supervisory work for the exporter the fund allows temporary credit, reduces its unproductive disbursement, after documentary evidence outright sale for bank, so long as factor its commercial quality and the conditions of delivery goods conform to the contract prov

6、ision, may obtain 100% exchange-earning safeguard. in being without recourse guarantees under the principle service, the complete credit risk and the exchange rate risk forward to the bank to undertake. may cause the exporter through this way in the limit of credit which factor approves, eliminates

7、the risk which, because the buyer protests the loans or the bankruptcy go out of business create the credit which is unable to take back; 2, the exporter may through provide have the competitive power, more advantageous 0/a, d/a or d the /p payment terms, increases trades the successful opportunity,

8、 develops the overseas market, the export expansion trade share. (two) speaking of the importer. 1, international guaranteed the principle to save the importer to apply to the bank to draw up the letter of credit and the payment earnest money procedure and the expense, simplified the import and expo

9、rt procedure, raised the efficiency. the importer may depend on its prestige and the good financial performance obtains the buyers credit, does not need to mortgage; 2, international guarantees the principle service to cause to sell on credit into possibly, the importer uses d/a or the o/a preferent

10、ial benefit payment method, enables the limited fund to obtain the full use, the acceleration turnover of capital, increases the trade access for it;3rd, the buyer has received the cargo before the payment, has the time and the opportunity inspect goods whether to meet the requirement, therefore has

11、 provided the transaction safety control for the buyer. (three) speaking of bank factor. international guarantees the principle to be more obvious to the bank factor superiority: 1, the bank may use in the existing resources development to ask the service, increases the income, the attraction high q

12、uality customer. according to the international convention, the development international guarantees the principle service the profit to be equal to traditional settlement business income nearly 10 times, the profit is quite objective.2nd, improves the bank credit assets structure. guarantees the fu

13、nd which the principle service provides to allow temporary credit, is situated between clean loan and the secured loan financing behavior, therefore may optimize the bank the credit assets structure. 3, enhances the bank the international image. the bank is engaged in international guarantees the pr

14、inciple service, joins the international factor federation, with various countries bank, will guarantee the principle company to carry on the business contact, may gain in the international service experience, enhance international imagesecond, international guarantees the principle service the posi

15、tive role1, to be advantageous to the exporter gain related information, the enhancement competitive power. guarantees a principle organization generation of exporter to carry on the investigation to importers credit, for exporter whether to provide the commercial credit, the expansion realization o

16、f goods decision-making to the importer, provides the information and the data. moreover, because guarantees the principle organization knowledge foreign market situation, they also frequently put forward the proposal to the small exporter, assists it to sneak in the international market, strengthen

17、s its international competition ability.2, is advantageous takes back the fund as soon as possible in the exporter, enhances the fund the operational effectiveness. the exporter finished cargo shipping, then immediately obtained the financing fund, reduced the fund flow cycle. not only raised the fu

18、nd operational effectiveness, but may also reduce the enterprise operation cost, increases the profit income.3, is advantageous in the exporter shift fund risk. after guaranteeing principle organization being without recourse to sell outright the exporter the outward cargo creditors rights, so long

19、as its commercial quality and the conditions of delivery goods conform to the commercial contract stipulation, the exporter may passes the burden the credit risks and the exchange rate risk for guarantees the principle organization, eliminated the latent bad account risk, the loan returns-ratio dist

20、inct enhancement.4, economical unproductive expense disbursement. after the exporter the exported goods power transmission for guarantees the principle organization, may the concentrate efforts to carry on the next step production and the marketing, reduces enterprises administrative personals, over

21、head charge and so on unproductive the expense disbursements. 5, is advantageous in maintaining and enhances the exporter the credit. the exporter through guarantees the principle organization to allow temporary credit the fund, not only will not increase in the enterprise assets debt table the debt

22、, instead will make in the property debt table the property to increase, the improvement debt/assets ratio, will be advantageous to enterprises negotiable securities going on the market with further finances.third, our country guarantees the principle service existence question international to guar

23、antee in the principle trade development in our country mainly to have following several question 1, the legal flaw. so far our country to guarantees the principle service not special legal rule and the judicial interpretation court aspect also little extremely has the legal precedent. for example g

24、uarantees the principle the foundation is the creditors rights effective transfer but creditors rights transfer can only defer to law of contract in our country 12 very broad stipulations: the contract potency may transfer the transfer to inform the debtor, but is effective. but in the export commer

25、cial invoice discount service (has recourse to guarantee principle), the exporter is not willing on the receipt to further assignment clause generally, then how “the notice” does manifest this question not corresponding judicial interpretation.2, the credit mechanism is not perfect. at present the s

26、ocial credit system not yet forms, obtains with difficulty with the enterprise credit related public information, the bank is unable to carry on the credit appraisal besides own customer enterprise. in overseas, imports factor to be possible many kinds of channels which asked through the official or

27、 the people to gain importers credit rating and the credit situation, in addition enterprises financial reporting can for its checking limit of credit. but our country enterprises financial reportings authenticity is worth questioning, in addition the partial enterprises do not keep ones word, inten

28、d to fall behind the loan, runs away the waste bank debt phenomenon to be common, the bank worried that some customers through international guarantee the principle service, the bad account receivable will pass the burden for the bank. 3, guarantees the principle service the independent question. ou

29、r country enterprises financial reportings authenticity is worth questioning, in addition the partial enterprises do not keep ones word, intend to fall behind the loan, runs away the waste bank debt phenomenon to be common, the bank worried that some customers through international guarantee the pri

30、nciple service, the bad account receivable will pass the burden for the bank. 3, guarantees the principle service the independent question. guarantees the principle service is one kind is different with the bank tradition service product, the overseas bank guarantees the principle service successful

31、 experience is, must guarantee that guarantees in the principle business management to have certain independence, and gives the letter examination and approval authority including certain sales decision-making power. generally speaking the overseas development guarantees the principle service the or

32、ganization is mostly guarantees the principle company or the bank independent department. but our country as a result of related laws and regulations vacancy, also does not have special to guarantee the principle company, the bank has not set up the independent department to handle guarantees the pr

33、inciple service. international guaranteed the principle service market access was still the vacuum. at present guarantees the principle service to handle by the bank, but actually to international guarantees the principle is the international settlement service one kind of independent service variet

34、y, until now does not have the conclusion, from this has a series of financial supervision question.4, gives the letter question. at present our country bank basically will guarantee the principle to give the letter to regard the same tradition credit operation to give the letter to carry on the man

35、agement, chooses with the credit customer appraisal standard guarantees the principle customer, specially imports guarantees the principle often to request the customer (importer) the property scale to be big, can provide the corresponding mortgage to guarantee to do guarantees the principle. but ov

36、erseas factor requests our country bank to narrate makes the import to guarantee the principle the customer often is the small and medium-sized enterprise or the private enterprise, is unable to satisfy our country bank to give the letter request, therefore our country international guarantees in th

37、e principle the import to guarantee the haircut to extend slowly. actually, this kind gives the letter method with in the true sense to guarantee the principle to have not the symbol, in overseas, factor only depends on the customer the credit situation financial reporting and so on for the customer

38、 to check that limit of credit judgment standard to whether to have the high quality account receivable, but does not need the customer to provide the mortgage guarantee.fourth, the conclusion and countermeasure looked from international and the domestic experience, develops vigorously international

39、 guarantees the principle service, forms the standard to guarantee the principle market to expand the import and export enterprise financing channel, the promotion international trade growth to have the very vital practical significance. from internationally looked that international guaranteed the

40、principle service already to become a mature product, also obtained the european and american countries, the asian country in the global trade widely to accept and to approve. as the international trade great nation, our country in the foreign economical intercourse, should not remove, in internatio

41、nal guarantees outside the principle market, but is should develop positively international guarantees the principle service use international to guarantee the principle service the superiority, enhances our country enterprises international competitiveness. guarantees the principle trade developmen

42、t present situation according to our country to propose that the following development suggested:1, is guaranteeing the principle organization to set up the aspect to relax the related policy. the peoples bank or the banking regulatory commission takes the supervision organization, on the one hand s

43、hould encourage to have ability commercial bank launch to guarantee the principle service, on the other hand, should also allow to set up special guarantees the principle organization. sets up the aspect from the organization, credible warning overseas experience. guarantees the principle companys o

44、peration and the bank is different, some set of special operating condition and the operating system need to have the very rich specialized knowledge, to the market familiar and the science credit appraisal system. our country may consider that introduction world famous guarantees the principle comp

45、any enters our country by the sole ownership company or joint ventures form to guarantee the principle market, accelerates domestic to guarantee the principle organization the construction.2, strengthens the internal commerce bank to guarantee the principle service operational guidance mechanism con

46、struction. the first bank should strengthen with the domestic and foreign banks, overseas guarantees the principle companys cooperation, the study overseas guarantees the principle service the advanced experience and the policing method. refers to the international convention to formulate the system

47、 interior to guarantee the principle service working instruction, establishes the standard to guarantee the principle account executive management mechanism. next, should improve guarantees the principle service the management method, on the one hand, uses the electron data exchange technology posit

48、ively (electronic data interchange), uses for to transmit the trade data, raises the efficiency. on the other hand, develops the enterprise sale situation and the account receivable management system extremely is advantageous for the development bookkeeping management and the credit receives after d

49、unning and so on services. third, should consummate the risk management mechanism, establishes the science the enterprise credit appraisal system. fourth, should strengthen the servicers to train, raises one batch of high qualities, to grasp skilled guarantees the principle service, familiar interna

50、tional to guarantee the principle convention and the joint pledge professional.3, the consummation international guarantees the principle service laws and regulations construction. in order to promote our country to guarantee the principle service the standardized development, our country should ref

51、er to international existing guarantees the principle service convention and the joint pledge, links to our country reality, formulates one both to conform to the modern age international to guarantee the principle service the characteristic, as soon as and can satisfy our country present stage to g

52、uarantee the written law which the principle trade development needs to guarantee the logos. in this laws and regulations foundation, remakes decides on domestic and international guarantees the principle service the executive regulation, including draws up the unified regulations the import and exp

53、ort to guarantee the principle agreement. at the same time, the peoples bank or the banking regulatory commission should strengthen to guarantee the principle organization the supervision, the safeguard guarantee the principle organization, in international guarantees the principle convention, the j

54、oint pledge and in the national laws and regulations frame develops guarantees the principle service, guaranteed that guarantees the principle service market reasonable order development.我国如何积极发展国际保理保理是一种信用管理和融资方法 源于英文“factoring”，从用范围来说可分为国内保理和国际保理。国际保理是指出口商以挂账，交单等方式销售货物时，商买进出口商的应收账款，并向其提供资金融通、进口商资信

55、评估、销售账管理、信用风险担保、账款催收等一系列服务的综合金融服务方式。现在已逐渐成为经济界、金融界关注的热点。 一、国际保理的应用优势与传统的结算方式比较，国际保理业务对出口商、进口商和银行保理商都有其应用优势：（一）对出口商而言。1、保理业务为出口商提供资金融通的便利或处理售后管理工作，减少其非生产性支出，将单据卖断给银行后，保理商只要其商品品质和交货条件符合合同规定，就可得到100的收汇保障。在无追索权保理业务下，全部信贷风险和汇率风险都转给银行承担。通过这种方式可以使出口商在保理商核准的信用额度内，消除由于买方拒付货款或破产倒闭造成的账款无法收回的风险； 2、出口商可以通过提供更有竞争

56、力、更有利的0a、da或d p付款条件，增加交易成功的机会，拓展海外市场，扩大出口贸易份额。 （二）对进口商而言。1、 国际保理节省了进口商向银行申请开立信用证和支付保证金的手续和费 用，简化了进出口手续，提高了效率。进口商可凭其信誉和良好的财务表现而获得买方信贷，无须抵押； 2、国际保理业务使赊销成为可能，进口商利用da或 oa的优惠付款方式， 使有限的资金得到充分利用，加速资金周转，为其增加贸易机会； 3、买方在付款前已收到货物，有时间和机会检验货物是否符合要求，因此为买方提供了交易安全保障。 （三）对银行保理商而言。国际保理对银行保理商的优势更明显：1、银行可利用现有资源开拓中问业务，增

57、加收入，吸引优质客户。根据国际惯例，开展国际保理业务的利润相当于传统结算业务收入的近10倍，利润相当客观。2、改善银行信贷资产结构。保理业务所提供的资金融通，是介于信用放款与抵押放款之间的融资行为，因此可优化银行的信贷资产结构。3、提高银行的国际形象。银行从事国际保理业务，加入国际保理商联合会，将与各国的银行、保理公司进行业务往来，可以积累国际业务经验、提高国际形象二、国际保理业务的积极作用 1、有利于出口商获取有关信息，增强竞争力。保理机构代出口商对进口商的资信进行调查，为出口商是否向进口商提供商业信用、扩大商品销售的决策，提供信息和数据。另外，由于保理机构熟知国外市场情况，它们还经常向中小出口商提出建议，协助其打进国际市场，加强其国际竞争能力。 2、有利于出口商尽快收回资金，提高资金的使用效益。出口商将货物装运完毕，即可立即获得融资款项，缩短了资金流转的周期。不仅提高了资金的使用效益，还可以降低企业运营成本，增加利润收益。 3、有利于出口商转移资金风险。保理机构无追索权地买断出口商的出口货物债权后，只要其商品品质和交货条件符合贸易合同的规定，出口商就可以将信用风险和汇价风险转嫁给保理机构，消除了潜在的坏账风险，债款回收率明显提高。 4、节省非生产性费用支出。出口商把出口货权转交给保理机构后，可以集中力量进行下一步的生产和营销，缩减企业的管理人员、管理费用等非生产性费用支