【作者】 陈文剑；

【导师】 万晓兰；

【作者基本信息】 福州大学 ， 国际贸易学， 2004， 硕士

【摘要】 加入WTO后，我国的进口管理更加自由化，国家管理的进口商品品种和进口量与总体进口的份量比较所占比重也很小。外贸经营权由审批制变为登记制，外贸经营门槛大大降低，有更多的企业、甚至自然人将获得外贸经营权。我国国民经济以及加工贸易的快速发展，近年来我国的进口需求快速增长，进口规模持续扩大。快速增长的进口需求，加上进口主体的多元化以及贸易经验的不足，进口经营中潜在的贸易风险也将随之大增。然而，目前我国的进口企业的风险意识普遍不强，在进口业务中常常受到不应有的损失，有的甚至一蹶不振。在这种形势下，我们的进口企业必须充分树立贸易风险意识，加强自我保护，掌握减轻或消除风险的手段。因此，研究进口交易中存在的各种风险并探讨如何规避和防范风险，对于广大的进口企业来说，是一个必须面对的重大课题。进口活动从交易前的准备工作，然后选择国外供应商开始，经历交易磋商、签订合同、履行合同到进口索赔以及解决争议等众多环节，其中每个环节都要面临各种潜在的风险。本文站在进口商的角度，在回顾风险理论的基础上，按照进口交易流程把进口交易风险分为以下几类：主要包括价格风险、汇率风险、合同主体选择的风险、贸易结算风险、合同条款制订的风险、海上运输风险等。在深入分析这些风险及其成因的基础上，提出规避和防范各种风险的应对措施。最后部分是关于如何加强进口交易风险的管理。为了规避和消减进口交易风险，企业应该遵循基本的风险管理程序，选择相应的技术手段。针对进口交易风险，提出进口企业风险管理工程的主要内容：首先要加强风险防范意识教育、提高进口企业人员的风险意识；其次必须严格对出口商的资信调查；再次应加强合同履行的监督与管理；最后还要设立风险管理部门以作为组织保证。更多还原

【Abstract】 After joining WTO, import management of our country liberalized further, and the variety and quantity of the goods under the national import management are much less in proportion compared to the general import volume. Foreign trade management has changed from the examination and approval system to the registered system, so the threshold to the foreign trade has been reduced greatly, and more enterprises, even natural persons will have rights to obtain the foreign trade operation right. The fast development of our national economy and processing trade make the import demand of our country increase fast and the import scale expand continuously in recent years. Due to the increasing import demand, the variety of the import subjects and the inexperience trade, the potential risks in the import operation are also increasing. However, nowadays the import enterprises in our country have generally low awareness to the risks, so they often suffer a lot and even collapse after one setback. In this situation, our import enterprises must set up the risk awareness to the trade, strengthen self-protection and grasp methods to reduce or eliminate risks. So, it is an important and realistic topic to study all kinds of risks existing in the import trade and research how to avoid and be on guard these risks.The import operation begins with the preparation work and the choice of foreign suppliers before the trade, then many steps should be gone through such as trade negotiation, signing contract, carrying out the contract and the import claim and so on, the import enterprises need to face various potential risks in each step. From the importer’s point of view, and on the basis of the theory of risks, this paper divides the import trade risks into the following categories according to the import trade procedure: price risk, exchange rate risk, the choice risk of the contract subject, risk of trade account, and risk of signing contract and marine transportation risk, etc. The paper deeply analyzes these risks and the causes of these risks, and then puts forward some corresponding measures to avoid and prevent all risks. The last part of this paper mentions how to enhance management to the import trade risks. In order to evade and reduce the import risks, enterprises should follow the basic risk management procedure, and choose proper technological methods. This paper also poses the management measures that import enterprises must stress to take: first, emphasis on the education on risks awareness to raise employees’ awareness of the risks; the second, strict investigation to the credit of exporters; the third, strengthening to supervise and manage the performance of the contract; and the last one, setting up the department of risk management as an organization guarantee.更多还原