目前，在我国对外贸易中，传统的信用证结算比例已经下降至20%以下，而赊销的比例已经上升到70%以上。为了缓解赊销给企业带来的资金压力，外贸出口企业可以充分利用商业银行提供的丰富的融资产品，结合自身特点，做出最有利于自身的选择。总结目前适用于赊销的银行融资产品，主要有以下几种：流动资金贷款、出口订单融资、出口TT押汇、信保项下融资和国际保理。

At present,In China's foreign trade,The traditional letter of credit settlement ratio has dropped to below 20%,And the proportion of credit has risen to more than 70%.In order to ease credit brings to the enterprise capital pressure,Foreign trade export enterprise can make full use of commercial Banks provide abundant financing products,Combined with their own characteristics,Make the most beneficial to its own choice.Summarize the current suitable for credit bank financing products,Basically has the following kinds:Working capital loans/Export orders financing/Export TT documentary/Believe the captioned financing and international factoring.

　　五大融资产品为企业“造血”

Five financing products for enterprise"hematopoietic"

　　流动资金贷款：此种金融产品是银行为满足企业在生产经营过程中的短期资金需求，保证企业生产经营活动正常进行而发放的贷款。其主要优点是：贷款资金用途广；主要缺点是：准入门槛高，融资成本高，审批流程较为复杂且时间较长。

Working capital loans:This kind of financial products is a bank to meet enterprise in the course of production and operation of short-term capital demand,Ensure enterprise production and operation activities and normal loans.Its main advantage is the:Loan fund is widely used;The major disadvantage is:Admittance threshold high,Financing cost high,Approval process is more complicated, and the time is long.

　　出口订单融资、出口TT押汇、信保项下融资和国际保理业务同属于银行贸易融资业务范畴，相对而言，贸易融资从银行准入门槛、便利性和审批流程速度方面都较普通的流动资金贷款更有优势，尤其是在银行准入门槛方面，银行提供贸易融资授信重点考察贷款企业所开展的贸易背景真实性及进出口企业的历史信誉状况，一般不会套用调查企业规模、净资产、负债率、赢利能力及担保方式等情况的传统授信评价体系，可以有效解决一些贸易企业因某些财务指标不达标而无法获得流动资金贷款的问题。外贸出口企业在对以上银行贸易融资产品进行选择时，应注意分析其所具有的不同特点。

Export orders financing/Export TT documentary/Believe the captioned financing and international factoring belong to the bank trade financing business category,relatively,Trade financing from the bank admittance threshold/Convenience and approval process speed are relatively common working capital loans have more advantages,Especially in the bank admittance threshold aspects,Bank provide trade financing credit focuses on loan enterprise in the trade background authenticity and the import and export enterprise history credit condition,Generally not to survey the scale of the enterprise/Net assets/ratio/Profitability and assure means the traditional credit evaluation system,Can effectively solve some trade enterprise for some financial index is not eligible to obtain working capital loans problem.Foreign trade export enterprises in the above bank trade financing product when the choice,Should pay attention to analyze its have different characteristics.

　　出口订单融资：此种金融产品是在采用非信用证结算方式的国际贸易中，银行凭出口企业提供的有效贸易订单，并以该订单项下的预期收汇款项作为第一还款来源，向出口企业提供的用于该笔订单项下货物出口发运前原材料采购、组织生产、货物运输等资金支付的国际贸易融资业务。通过此种模式获得融资资金，需要出口企业在银行取得贸易融资授信额度。

Export orders financing:This financial product is used in the l/c the method of payment in international trade,Bank by export enterprises to provide effective trade order,And with the order of payment in the expected as the first source of repayment,Export enterprises to provide for the export goods shipment order before the purchase of raw material/Organize production/Cargo transportation the funds to pay for international trade financing business.Through this kind of mode to get financing capital,Need to export enterprises in the bank made trade financing line of credit.

　　出口TT押汇：又称出口汇款融资，是指在外汇汇款结算方式的国际贸易中，银行根据出口企业的申请，在落实足额担保条件后或在企业授信额度内，为出口企业提供资金融通的业务。通过此种模式获得融资资金，也需要出口企业在银行取得贸易融资授信额度。

Export TT documentary:Also called export remittance financing,It is to point to in the settlement of foreign exchange remittance way of international trade,Bank according to the export enterprise application,In the implementation of full guarantee conditions or in the enterprise in the line of credit,For export enterprises to provide financing business.Through this kind of mode to get financing capital,Also need to export enterprises in the bank made trade financing line of credit.

　　信保项下融资：指银行根据出口企业申请，在货物出口后，凭出口企业转让给银行的中国出口信用保险公司(以下简称“中信保”)保单赔款权益而提供融资的业务。通过此种模式获得融资资金，出口企业需要在银行办理业务前购买中信保保险，并将保险的赔偿权益转让给银行，银行将以此赔偿权益作为有效的担保方式，为企业提供贸易融资授信，并提供融资。由于购买了中信保保险，出口企业在获得银行融资的同时，也可以获得中信保提供的买方信用风险担保服务，但需要注意的是，由于中信保的坏账担保比例最高只能达到出具发票的90%，银行授信的最高比例也相应只能达到90%，因此采用这种模式获无法获得已出具发票的全额融资。

Believe the captioned financing:To point to a bank according to the export enterprise application,After the goods exports,By export enterprises transferred to bank of China's export credit insurance company(Hereinafter referred to as"Citic insurance")Policy reparations rights and interests, to provide financing business.Through this kind of mode to get financing capital,Export enterprise need to be in a bank to deal with business before buying citic insurance,And the insurance compensation assignment of interest to the bank,The bank will this compensation interests as a effective way to guarantee,For enterprises to provide trade financing credit,And provide financing.Due to the purchase of citic insurance,Export enterprises in access to bank financing at the same time,Can also get citic insurance provides the buyer's credit risk guarantee service,But need to pay attention to is,Because of the bad loans of citic insurance guarantee highest percentage can only reach 90% of the invoice,Bank credit the highest proportion also corresponding only 90%,So using this model was unable to get the invoice has full financing.

　　国际保理：指出口商在采用赊销、承兑交单等信用方式向进口商销售货物时，由出口保理商和进口保理商(如有)基于应收账款转让而共同提供的包括应收账款催收、销售分户账管理、信用风险担保以及保理项下融资等服务内容的综合性金融服务。

International factoring:Refers to the exporters in the credit/Documents against acceptance and form of credit to the importer selling goods,The export factoring business and import factor(If you have)Based on the transfer of accounts receivable and common provide include accounts receivable collection/Sales ledger management/Credit risk guarantee and factoring captioned financing service contents of comprehensive financial services.

　　目前，我国多数保理商为商业银行，此种贸易融资产品的关键点在于应收账款债权的转让，银行是基于被转让的债权，为出口企业提供上述的一系列服务的。国际保理按照提供服务的保理商个数，分为单保理和双保理;按照保理商是否提供融资，分为融资性和非融资性保理;按照保理商是否提供坏账担保服务，分为买断型(无追索权)和非买断型(有追索权)保理。在此，我们重点讨论买断型融资性双保理和非买断型融资性单保理。非买断型融资性单保理从性质上类似于出口TT押汇，应收账款的债权虽然在办理融资时转让给了保理商(银行)，但当发生应收账款到期不能按时收回的情况时，银行对所发放的融资款具有追索权，其有权向出口企业追索融资款，因此，此融资模式的办理前提是要出口企业在银行取得贸易融资授信额度;而在买断型融资性双保理业务中，银行在获得应收账款的转让债权后，可提供100%的进口商信用风险担保，当发生应收账款到期不能收回的情况时，银行不仅将承担此坏账风险，对于已发放的融资款，银行无权向出口企业追索。通过此种模式获得融资资金的最大优势是，出口企业无须在银行取得任何授信额度。

At present,Our country most factor for commercial bank,This trade financing product the key point lies in the transfer of accounts receivable creditor's rights,Bank is based on transfer of creditor's rights,For export enterprises to provide a series of service of the above.International factoring according to provide service factor number,Divided into ChanBaoLi and double factoring;According to the factor whether to provide financing,Divided into financing and the financing factoring;According to the factor whether it provides bad debt guarantee service,Divided into buyout type(Without recourse)And non buyout type(With recourse)factoring.In this,We mainly discussed the buyout type financing double factoring and the buyout type financing ChanBaoLi.The buyout type financing ChanBaoLi from nature is similar to export TT documentary,Accounts receivable creditor's rights while deal with financing transfer to the factor(The bank),But when there are accounts receivable due on time can't recover situations,Bank to issue financing paragraph has the right of recourse,The export enterprise shall have the right to recourse financing),therefore,The financing mode for the premise is to export enterprises in the bank made trade financing line of credit;And in buyout type financing double factoring business,Bank to obtain the transfer of accounts receivable after the creditor's rights,Can provide 100% of the importer credit risk guarantee,When there are accounts receivable due cannot be recovered situations,The bank will not only take the risk of bad debt,For the financing of issued,The bank shall not be entitled to export enterprise recourse.Through this kind of mode for the biggest advantage is financing capital,Export enterprise do not need to make any line of credit in the bank.

　　外贸出口企业融资攻略

Foreign trade export enterprise financing strategy

　　由于此类企业自身财务情况较好、客户源固定、经营与收益情况稳定，较易获得银行的授信额度，因此在获得融资的方式选择上，上述方式均可尝试。此类企业可在向银行申请一定规模的流动资金贷款额度的基础上，再向银行申请贸易融资额度，并结合自身的贸易方式特点，选择适合自己的贸易融资产品，多渠道获得融资。对于有优化财务结构需求的上市公司来说，可将对某些进口商的应收账款债权转让给银行，办理买断型融资性双保理业务，因为债权是无追索权的转让，所以当出口企业获得银行融资款时，可直接记账。借：银行存款(收到的融资款)/营业外支出/其他应收款(预计将发生的销售折扣和折让)/坏账准备(保理业务中应收债权已经提取的坏账准备)/财务费用(支付的保理手续费)，贷：应收账款/营业外收入，从而达到改善财务报表的目的。

Because this kind of enterprise's financial situation is good/Customer source fixed/Management and income is in stable condition,A easy access to bank's line of credit,So in obtaining financing way choice,The above way all can try.This kind of enterprise can be in applies to the bank for a certain scale of working capital loans on the basis of the limit,Then applies to the bank for trade financing limit,Combined with its own trade modes,Choose to suit their own trade financing product,Multi-channel obtain financing.For optimization of the financial structure demand for listed companies,For some importers will be the accounts receivable creditor's rights to the bank transfer,To deal with buyout type financing double factoring business,Because the transfer of creditor's rights is without recourse,So when export enterprise access to bank financing when paragraph,Direct charge.borrow:Bank deposit(Received in financing)/ the defray outside doing business/other receivables(Is expected to happen sales discounts and allowance)/ bad debt reserve(Factoring in accounts receivable creditor's rights have extraction of the provision for bad debts)/ financial expenses(Pay factoring commission),credit:Accounts receivable/non-operating income,So as to achieve the purpose of improving financial statements.

　　由于此类企业普遍规模较小，其财务指标很难达到商业银行流动资金贷款的准入门槛，甚至难以取得贸易融资授信，为此，很多企业为了获得银行授信融资，往往会在提供有效抵押品或寻求有效担保方面，付出较高的成本。为了有效解决这一问题，建议此类外贸出口企业尽量选择信保项下融资和无追索权出口双保理融资这种不需要占用企业授信的贸易融资产品。

Because this kind of enterprise is smaller,Its financial indicators difficult to achieve commercial bank liquidity loan admittance threshold,Even difficult to obtain trade financing credit,therefore,Many enterprises in order to obtain bank credit financing,Often in providing effective collateral or seek effective security aspects,Pay higher cost.In order to solve this one problem effectively,Suggest such foreign trade export enterprise try to choose the letter of financing and without recourse export double factoring financing this need not take enterprise credit trade financing product.

　　从两种贸易融资产品可为企业提供的服务来讲，两者均可在提供融资的同时，提供进口商资信调查和评估以及坏账担保;两者的不同点在于无追索权出口双保理的坏账担保比例最高可达到100%，而中信保最高只能达到90%;在出现坏账时，无追索权出口双保理的赔偿期限为90天，而中信保的赔偿期限通常要120~180天;无追索权出口双保理可提供销售分户账管理和账款催收服务，而信保融资项下则没有此类服务;办理无追索权出口双保理的前提条件是，提供出口保理的银行(出口保理商)要给予提供进口保理的银行(进口保理商)授信额度，同时进口保理商要给进口商核定一个买方信用额度;办理信保融资的前提条件时，出口企业需要购买中信保的出口信用保险。因此，出口企业应结合自己出口的产品、地区等贸易特点，对于出口到经济较发达、国家风险较低的国家和地区的业务，尽量选用无追索权出口双保理，以获得保理商较为专业的账款管理、催收等系类服务;而对于出口到一些国家风险较高的国家和地区的业务，银行的保理服务往往无法覆盖，此时，就应该选择信保融资。

From the two trade financing product can provide enterprises with services speaking,Both provide financing can be in at the same time,Provide importers credit investigation and evaluation and bad debts;The difference lies in the without recourse export double factoring bad debt guarantees the highest ratio can reach 100%,And citic the highest only 90%;In case when bad loans,Without recourse export double factoring compensation period for 90 days,And citic insurance compensation term is usually to 120 ~ 180 days;Without recourse export double factoring can provide sales ledger management and payment collection service,And believes the financing captioned do not have this kind of service;To deal with no recourse export double factoring premise condition is,Provide export factoring bank(Export factoring business)To give to provide import factoring bank(Import factor)Line of credit,At the same time, import factor for importers check and ratify a buyer's credit limit;To deal with the premise of the letter the financing conditions,Export enterprise need to purchase citic the export credit insurance.therefore,Export enterprise should combine their export products/Area and so on trade characteristics,For export to the more developed economy/Country risk lower countries and areas of the business,Try to choose without recourse export double factoring,To gain factor relatively professional credit management/Collection etc system class services;For exported to some countries risk higher countries and areas of the business,Bank factoring services tend to be covered,At this time,It should choose to believe the financing.

　　当然，在对银行产品进行选择时，还有一个需要重点考虑的因素就是费用成本，外贸企业应在做好成本比较的基础上，选择适合自己的融资产品：从融资成本上来说，两种产品都属于银行贸易融资范畴，适用同样的定价方式，成本无异;但在手续费成本方面，无追索权出口双保理是按单个买家、额度报价，一般费用不会超过1.5%;中信保一般根据年度投保额、买家所在区域等因素综合报价，一般为1%~3%，但许多地方财政会对投保保费制定不同比例的补贴政策，出口企业应在考虑此补贴的基础上，计算和比较银行产品的费用成本。

Of course,In the bank when the choice product,There is a need to consider mainly factor is cost,Foreign trade enterprises should do in the cost on the basis of comparison of,Choose the suitable financing products:For from the financing cost,Two products belong to bank trade financing category,Apply the same pricing mode,The cost;But in charge cost,Without recourse export double factoring is according to individual buyers/Line offer,General cost not more than 1.5%;Citic insurance for the general according to the annual/The buyer area comprehensive factors such as price,The general is 1% ~ 3%,But many local finance will make different proportions of insurance premium subsidy policy,Export enterprises should consider the subsidies in the basis of,Calculate and compare the bank product cost.

　　通过以上对赊销融资模式的分析，可看出对于想通过赊销增加在国际贸易中的竞争力、提高营业额的外贸出口企业来说，解决赊销带来的资金问题的融资模式有很多，在选择时应尽量按照成本低、不占用自身授信、贸易融资产品、流动资金贷款的顺序来进行使用。另一方面，采用赊销结算来换取订单毕竟是企业的被动选择，外贸出口应加快转型升级，不断提高出口产品的质量、附加值和科技含量，在发挥传统竞争优势的基础上，不断创新、培育新的竞争优势，提高企业的核心竞争力，从而在贸易谈判中，取得更有优势的谈判地位，获得更有利于出口企业的结算方式，才是最优的选择。

Through the above credit financing pattern analysis,Can see that to think through the credit increase the competitiveness of the international trade/Improve the turnover for foreign trade export enterprise,To solve credit brings the problem of funds financing pattern has a lot of,When the choice should as far as possible, in accordance with the low cost/Do not take up their own credit/Trade financing product/Working capital loans order to use.On the other hand,The credit settlement for order after all is enterprise's passive choice,Foreign trade export should speed up the transformation and upgrade,Constantly improve the quality of export products/Added value and the content of science and technology,In the tradition play on the basis of competitive advantage,innovation/Foster new competitive advantage,Improve the core competitiveness of the enterprise,Thus in the trade negotiations,Get more advantage of bargaining position,Get more conducive to the method of settlement of export enterprises,Is the optimal choice.