摘 要
隨著貿(mào)易全球化進(jìn)程的進(jìn)一步加深，我國(guó)許多企業(yè)也紛紛加入了國(guó)際貿(mào)易的行列。這在給我國(guó)經(jīng)濟(jì)帶來勃勃生機(jī)的同時(shí)也給企業(yè)帶來了豐厚的利潤(rùn)。但由于對(duì)國(guó)際貿(mào)易術(shù)語的認(rèn)識(shí)偏差導(dǎo)致在實(shí)踐中出現(xiàn)了許多失誤，致使企業(yè)承擔(dān)了本不必承擔(dān)的責(zé)任，給國(guó)家?guī)砹瞬粦?yīng)有的巨大損失，嚴(yán)重影響了我國(guó)對(duì)外貿(mào)易的發(fā)展和壯大。
在我國(guó)對(duì)外貿(mào)易業(yè)務(wù)中，頻繁使用的貿(mào)易術(shù)語主要是裝運(yùn)港交貨的FOB和CIF這兩種。雖然二者都是以船舷為界轉(zhuǎn)移風(fēng)險(xiǎn)，但是在實(shí)際業(yè)務(wù)中出口方的風(fēng)險(xiǎn)并不相同。在出口業(yè)務(wù)中，作為賣方根據(jù)交易的具體情況、慎重選擇適當(dāng)?shù)馁Q(mào)易術(shù)語，對(duì)于防范出口風(fēng)險(xiǎn)、提高經(jīng)濟(jì)效益是十分必要的。
總體來說，在我國(guó)的出口業(yè)務(wù)中采用CIF術(shù)語成交要比采用FOB有利。
關(guān)鍵詞：出口業(yè)務(wù) FOB CIF

The selection and application of FOB and CIF in export enterprises

Abstract
With the further development of the globalization of trade,many enterprises have begun international trade businesses in our country.It contributes a lot to the domestic economy as well as huge profits to enterprises themselves.But inadequate understandings of international trade terms lead to a great loss to the country and enterprises，and has affected the development of foreign trade seriously.
Trade terms frequently used are mainly FOB and CIF in our export businesses.Exporter's risks are different in actual businesses though the two terms both have the side of the ship as a boundary to transfer risks.It's very necessary as the exporters to select appropriate terms according to the actual situation of businesses to avoid risks of export and increase economic profits.
Generally speaking，it's more favorable to select CIF than FOB in our export businesses.
Keywords: Export Business FOB CIF

目 錄

一、引言 1
（一）研究背景 1
（二）研究思路 1
二、FOB與CIF術(shù)語的涵義及一般出口流程 1
（一）FOB術(shù)語的涵義 1
（二）CIF術(shù)語的涵義 1
（三）13種術(shù)語的分類及其適用的運(yùn)輸方式 2
三、FOB與CIF在實(shí)際業(yè)務(wù)中的選擇 2
（一）FOB貿(mào)易術(shù)語在出口業(yè)務(wù)中的應(yīng)用 2
（二）出口合同中使用FOB貿(mào)易術(shù)語的弊端 3
（三）CIF貿(mào)易術(shù)語在出口業(yè)務(wù)中的優(yōu)勢(shì) 4
四、合理選用FOB和CIF規(guī)避風(fēng)險(xiǎn) 5
（一）在實(shí)際業(yè)務(wù)中的一般選擇：出口使用CIF，進(jìn)口使用FOB 5
（二）運(yùn)用CIF術(shù)語的風(fēng)險(xiǎn)防范 6
（三）FOB價(jià)格術(shù)語下賣方的風(fēng)險(xiǎn)規(guī)避 6
五、 結(jié)語 10

參考文獻(xiàn) 13
致謝 14