摘要在全球经济快速发展、经济全球化不断形成的当今世界经济体系中，在各国间贸易发展角逐的驱使下当前进出口贸易的竞争也日益激烈。托收作为贸易结算方式之一，在出口贸易结算的比例持续增加，正在逐渐的形成为国际货款结算方式的发展趋势。然而，由于单托收支付方式是以买家的自身商业信誉为基础的，潜在的巨大风险却不容忽视，尤其是这种支付方式在国际贸易中使卖方承担的风险很大。例如：发货后进口地货价下降，进口商不愿意付款赎单或承兑取单，就借口货物规格不符或包装不良而要求减价；因政治、经济原因，进口国改变进口政策，进口商领不到进口许可证，或申请不到进口所需外汇，以至货物抵达时无法进口货不能付款；或因货物运输部门监督管理不到位，自身业务能力不过关，或对货物的责任心不够，而直接导致货物在装卸和运输过程中发生损坏的情况使得进口商拒绝按时支付货款。但是，这些风险不是必然发生，是可以控制和规避的，只要出口商在达成贸易合作前做好对买方的商业信用调查，深入熟悉海关规定；在运输途中保护好货运单据，时刻关心货物安全，及时采取保全措施。关键词：托收业务；出口商；托收付款；风险防范； AbstractIn today's world economic system, where the global economy is developing rapidly and economic globalization continues to compete, the current import and export trade is becoming more and more competitive. Collection as one of the trade settlement, the proportion of export trade settlement continued to increase, is gradually formed for the international payment of the development trend of settlement.However, because the single collection of payment is based on the buyer's own business reputation, the potential huge risk can not be ignored, especially in this way of payment in the international trade so that the seller bear the risk. For example: the import of goods after the decline in the import price, importers do not want to pay a single redemption or acceptance of the bill, the excuse of goods specifications do not match or poor packaging requirements for price reduction; for po...
