中文摘要
國際保理業(yè)務(wù)屬于國際結(jié)算范疇，它是指保理商為國際貿(mào)易中采用賒銷（O/A)或跟單托收承兌交單(D/A)結(jié)算方式時，為供貨商提供的將出口貿(mào)易融資、帳務(wù)處理、收取應(yīng)收帳款和買方信用擔(dān)保融為一體的綜合性金融服務(wù)。這頂業(yè)務(wù)起源于18世紀(jì)的英國，而在近幾十年的時間里國際保理業(yè)務(wù)被人們所熟知，進(jìn)而在世界大多數(shù)國家和地區(qū)的國際貿(mào)易中得到廣泛應(yīng)用。
雖然國際保理業(yè)務(wù)在世界眾多國家得到了長足的發(fā)展，但是在我國的起步是很晚的，我國是在1987年才引進(jìn)了保理這項業(yè)務(wù)，而后的這二十幾年保理開始了在中國的發(fā)展歷程。眾所周知，保理是具有很大的應(yīng)用優(yōu)勢的，在實際的貿(mào)易中能給進(jìn)出口商和保理商都帶來巨大效益，但是國際保理業(yè)務(wù)在中國的發(fā)展卻不盡如人意，保理業(yè)務(wù)在中國的每一步都很艱辛。來自各方面的眾多因素成為保理在中國發(fā)展的瓶頸，并致使中國的保理業(yè)務(wù)量只在全球業(yè)務(wù)量中占有極少的份額，這與中國貿(mào)易大國的身份也是極不相稱的。
究竟是什么原因阻擋了中國銀行山西省分行國際保理業(yè)務(wù)快速發(fā)展的腳步？本文就在闡述上國際保理基本理論的基礎(chǔ)上重點分析了中國銀行山西省分行在開展國際保理業(yè)務(wù)的現(xiàn)狀及風(fēng)險問題，最后從銀行內(nèi)部因素,外部因素兩大方面提出了中國銀行山西省分行在應(yīng)對國際保理業(yè)務(wù)風(fēng)險時應(yīng)采取的規(guī)避措施。


【關(guān)鍵詞】商業(yè)銀行 國際保理 問題與對策


Abstract
International Factoring is one kind of International Settlements , which means factoring in international trade for the use of credit (O / A) or with a single collection, single cross-acceptance (D / A) when clearing the way for suppliers to provide the export trade finance, accounts processing, collection of accounts receivable and the buyer credit guarantee comprehensive integrated financial services. This top of the business originated in the 18th century the British, and in recent years international factoring business was well-known, and in most countries and regions in the world of international trade is widely used.
Although the international factoring business in many countries in the world have enjoyed great development, but in China is a late start, China was in 1987 before the introduction of the factoring business, 20 years before this started factoring the course of development in China. As we all know, factoring is a great advantage of the application in practice can import and export trade and factoring benefits are enormous, but the international factoring business in China, but it falls short, factoring business every step in China is very difficult. From all aspects of factoring a number of factors to become the bottleneck in the development of China and resulted in China is only factoring in the global volume of business in the take up a small share of this trading nation status with China is extremely disproportionate.
What is the reason for the block in Shanxi Province Branch of Bank of China International Factoring rapid pace of development? Expounded on this article on the basic theory of international factoring based on an analysis of key branches of the Bank of China in Shanxi Province in the conduct of international factoring the status quo and risk issues, and finally from the bank internal factors, external factors of the two major aspects of the Bank of China, Shanxi provincial branch in responding to international factoring to avoid the risk measures to be taken.

【Keywords】 Commercial Bank； International Factoring； Problem and Countermeasure


目錄
摘 要 Ⅰ
ABSTRACT Ⅱ
1．緒論 ………………………………………………………………………… 1
1．1研究的目的及意義 ……………………………………………………… 1
1．1．1研究的目的 …………………………………………………1
1．1．2研究的意義 …………………………………………………1
1．2國內(nèi)外研究現(xiàn)狀 ………………………………………………… 2
1．2．1國外研究現(xiàn)狀 ………………………………………………… 2
1．2．2國內(nèi)研究現(xiàn)狀 ………………………………………………… 3
1．3研究的方法 ………………………………………………………… 4
2．國際保理業(yè)務(wù)概述 ……………………………………………………… 5
2．1國際保理相關(guān)理論 …………………………………………………… 5
2．1．1國際保理的涵義 ………………………………………………… 5
2．2．2國際保理的運(yùn)行模式及種類 …………………………………… 6
2．2．3國際保理的應(yīng)用優(yōu)勢及特點 …………………………………… 7
2．2國際保理業(yè)務(wù)發(fā)展現(xiàn)狀 …………………………………………… 9
2．2．1國際保理在國內(nèi)發(fā)展?fàn)顩r概述 ……………………………… 9
2．2．2國外國際保理業(yè)務(wù)開展?fàn)顩r概述 ……………………………… 10
3．中國銀行山西省分行國際保理業(yè)務(wù)現(xiàn)狀與風(fēng)險分析 …………… 12
3．1中國銀行山西省分行的現(xiàn)狀 ………………………………………12
3．2中國銀行山西省分行國際保理業(yè)務(wù)發(fā)展現(xiàn)狀 …………………… 13
3．3中國銀行山西省分行保理業(yè)務(wù)現(xiàn)存風(fēng)險分析 …………………… 13
3．3．1銀行內(nèi)部因素 ………………………………………………… 14
3．3．2銀行外部因素 ………………………………………………… 17
4．針對保理業(yè)務(wù)的風(fēng)險規(guī)避對策研究……………………………………… 20
4．1銀行內(nèi)部對策 …………………………………………………… 20
4．1．1多元化國際保理業(yè)務(wù)種類 …………..