摘要：随着中国在WTO的地位越来越重要，中国与其他国家的贸易往来越来越密切，出口结汇已经成为当前贸易往来中的一大热门话题。中国外向型企业在出口结汇中因为对信用风险的防范意识不强，在制定外贸合同时不够谨慎，经常会导致无法收汇。本文通过对汇款结汇、跟单结汇、信用证结汇的具体分析，发现其中的利弊，提出合理化选择结汇方式的建议。在签订外贸合同时，合同条款应该与实际情况相符合，避免造成无法履约，单证不符的情况，同时应注意进口商制定的软条款，以免陷入被动的局面。针对结汇风险出现的环节，本文提出了规避风险的合理化建议，包括汇率变动的应对策略，了解进出口双方的海关条例，通过银行转移结汇风险等。

关键词 出口结汇；信用证；软条款；汇率

Abstract:As China is becoming more and more important in the WTO, trade between China and other countries is getting closer and export settlement has become a hot topic in the current trade. Chinese export-oriented enterprises will often lead to exchange earnings in the export settlement credit because that risk prevention awareness is not strong and the development of foreign trade contracts are not careful. In this paper, by the analysis of foreign exchange remittance,and a single settlement, the settlement of the credit , we can found one of the pros and cons, and make recommendations for selecting the settlement rationally. In foreign trade contracts, the terms of the contract should be consistent with the actual situation, to avoid inability to meet its obligations, the document does not match the importers to develop soft terms, and should also be careful so as not to fall into the passive situation. The link against foreign exchange risk, the paper proposed rational proposals which avoid risks, including coping strategies to exchange rate changes, and understanding both import and export customs regulations transferring foreign exchange risk by bank .

Keywords  export the settlement  letters of credit  soft terms  exchange rate

　　　随着我国外贸事业的不断发展和扩大，外向型企业在国际贸易往来中受到的信用风险问题也越来越收到重视。欺诈违约，拖欠贷款等贸易争端问题导致企业不能按时结汇，这种状况一直困扰着我国外贸企业的发展，信用风险已经成为外向型企业的软肋，尤其是对抵抗风险能力较差，资金力量不足，缺少业务经验，占据较大比例中小型企业造成的损失往往是致命的。我国在对外贸易的信用管理问题上研究较晚，相对经验比较薄弱。本文针对出口企业无法按时收汇的情况，通过分析结汇方式，信用风险等相关的原因，以徐工集团作为个例，使我国外向型企业意识并了解到：（1）遇到外贸结汇风险时可以采取合理的手段进行规避的，使损失最小化；（2）如何巧妙的根据实际情况选择合适的结汇方式，将风险转移给第三方。