外贸企业福费庭结算方式研究

外贸企业福费庭结算方式研究(13000字)
摘  要 ：随着国际贸易竞争的日益激烈，买方市场日渐占据上风，信用证等传统的结算方式在国际贸易结算中的所占比例正在逐步下降，赊销和承兑交单方式日益盛行，越来越多的出口企业开始关注以新的方式吸引海外客户，拓展海外市场以获得融资，解决资金上的困难，并向买家提供更长的赊销付款期，从而扩大客户群和营业额。其中，应用最广的是“保理”和“福费廷”。本文主要研究“福费廷”业务。在国外，“福费廷”业务相当活跃，而我国才刚刚开始引进，正处于摸索阶段，在国际结算业务从“传统代付型”向“贸易融资型”转换的今天，我国的外贸企业在支付方式上依然采用传统的支付方式，这对我国的出口贸易相当不利。因此研究“福费廷”业务在我国外贸企业的应用现状，并从中发现问题提出相应的对策，促进其在我国外贸企业进一步的广泛应用有重大的意义。
关键词 ：福费廷业务；外贸企业 ；融资；票据

Research on Method of Settling Accounts of Forfeiting for Foreign Trade Enterprises
Abstract: With increasingly fierce competition in international trade, a buyer's market gradually gain the upper hand, letters of credit and other traditional method of settlement in international trade settlement in the proportion is gradually declining, credit, and increasingly popular way against acceptance, more and more export enterprises started to pay attention to new ways to attract overseas customers, expand overseas markets to obtain financing to address the financial difficulties of the credit to buyers for a longer payment period, thereby expanding the customer base and turnover. Among them, the most widely used is the "factoring" and "forfeiting.". This paper studies "forfeiting" business. In other countries, "forfeiting" business is quite active, while China has only just begun to introduce, is in the exploratory stage, the international settlement business from the "traditional and pay" to "trade finance-type" transformation of today, China's foreign trade enterprises in the payment will remain the traditional method of payment, which is very bad in China's export trade, the study "forfeiting" the business of foreign trade enterprises in the application status, and find appropriate measures put forward to promote its foreign trade enterprises in China widespread application of further significance.
Key words: Forfeiting business; foreign trade enterprises; financing; instruments

目  录
摘  要 ……………………………………………………………………………………1
关键词 ……………………………………………………………………………………1
一、绪论……………………………………………………………………………………2
（一）国内研究现状……………………………………………………………………2
1. 关于外贸企业选择国际结算方式的研究……………………………………2
2. 有关福费廷业务发展的研究…………………………………………………3
3．有关在选福费廷业务存在的问题和对策的研究……………………………4
4. 文献评述………………………………………………………………5
（二）本文的主要内容和研究方法……………………………………………………5
二、外贸企业应用福费廷结算的意义……………………………………………5
（一）福费廷业务概述………………………………………………………………5
（二）外贸企业应用福费廷结算的好处………………………………………………6
    1.提高竞争力………………………………………………………………………6
    2.实现价格转移……………………………………………………………………6
    3.改善现金流量……………………………………………………………………7
    4.节约管理费用……………………………………………………………………7
    5.提前办理退税……………………………………………………………………7
    6.增加贸易机会……………………………………………………………………8
    7.规避各类风险……………………………………………………………………8
三、外贸企业应用福费廷结算的现状和存在的主要问题………………………………8
（一）外贸企业应用福费廷结算的现状………………………………………………8
（二）福费廷业务应用现状中出现的问题……………………………………………9
    1.外贸企业对福费廷业务了解甚少………………………………………………9
  2.单证不符情况渐多………………………………………………………………9
      3.银行对福费廷业务的积极性不高………………………………………………10
四、制约福费廷业务开展的原因分析……………………………………………………10
（一）出口企业缺乏专业人才………………………………………………………10
（二）出口企业的观念落后…………………………………………………………10
（三）出口企业的信誉欠佳………………………………………………………11
（四）银行操作手续较烦琐，且缺乏统一的国内票据市场………………………11
（五）我国缺乏相关的法律法规……………………………………………………11
（六）福费廷业务费用大，要求高………………………………………………11
五、发展福费廷业务应采取的措施……………………………………………………12
（一）企业要更新观念，培养专业人才……………………………………………12
（二）强化外贸企业信用意识，树立良好的信誉…………………………………12
（三）建立完善的二级票据市场，促进银行资产流动性…………………………12
（四）尽快出台相关法律法规，不断完善《票据法》………………………………12
（五）制定符合国情的福费廷收费标准，减少企业负担…………………………12
七、结束语……………………………………………………………………………13
参考文献……………………………………………………………………………13
致  谢……………………………………………………………………………14