摘要自中国加入世界贸易组织以来，我国出口贸易增速迅猛，同时，我国出口企业在国际市场中面临的竞争日趋激烈，在国际结算中面临的风险问题同样也逐渐突出。特别是在2008年全球金融海啸爆发后，受全球经济低迷的影响，我国越来越多的出口企业货款遭遇拖欠甚至没能完全收回，出口企业的海外应收账款坏账率也逐步增长，致使资金流动滞缓，企业运行效率降低。国际结算中收汇风险增加、应收账款坏账率太高已经造成我国出口企业资产的严重流失，成为阻碍我国出口企业发展的瓶颈，同时也影响到中国国民经济的增长。45634
在这种现实背景下，我们要充分重视我国出口企业在国际结算业务中风险问题并且进一步分析，根据不同情况提出科学有效的风险防范措施，为构建并完善国际结算风险管理体系提出建议。只有这样，我们才可能在瞬息万变的国际贸易环境里立足，让我国出口企业的国际业务顺利发展，最大限度地降低我国出口企业在国际结算中的风险，增加贸易利益。
毕业论文关键词：出口企业； 国际结算； 风险防范
Abstract Since China joined the world trade organization, China's foreign trade has been kept growing rapidly. At the same time, China's export enterprises are faced with the increasingly fierce competition and the international settlement risks they face in the international market are also becoming increasingly prominent. Especially after the outbreak of the global financial tsunami, affected by the global economic downturn, more and more foreign trade enterprises are paid in arrears or even Unable to recover. The bad debtrate of export enterprises’ overseas accounts receivable is increasing, resulting in slow capital flow speed and low efficiency of enterprise operation. Now, the increasing foreign currency collection risks and the high bad debt rate of accounts receivable in the international settlement has caused a serious loss of assets, they become the bottleneck that hinders the development of China's export enterprises, and  affect China's economic growth as well.
In such background, we should attach importance to the risks exist in the international settlement business and conduct in-depth research, put forward the reasonable and effective risk prevention measures, and also puts forward some suggestions to perfect the system for the construction of the international settlement risk management. Only in this way can we ensure the international settlement business of foreign trade enterprises conduct smoothly in the complex international trade environment, so that the export enterprises of our country will finally minimize the risks and maximize the benefits in the international settlement.
Key words：Export  Enterprises；International Settlement；Risk Prevention
目录
摘要    I
Abstract    II
一、引言    1
（一）研究背景及意义    1
（二）文献综述    2
二、我国出口企业在国际结算业务中面临的风险    4
（一）汇付结算方式下出口企业面临的国际结算风险    4
（二）托收结算方式下出口企业面临的国际结算风险    5
（三）信用证结算方式下出口企业面临的国际结算风险    6
三、我国出口企业面临国际结算业务风险的成因分析    7
（一）制度政策的不完善    7
（二）宏观环境的不确定    7
（三）我国出口企业风险管理水平滞后    8
（四）企业内部因素    9
四、我国出口企业在国际结算业务中的风险防范措施    10
（一）提高国际结算风险意识，建立企业出口风险管理体系    10 出口企业在国际结算业务中面临的风险及防范措施:http://www.751com.cn/jingji/lunwen_47153.html