무역보험연구, Vol.20 (2019)
pp.25~48

국제대금결제에서 채권 미회수 위험의 회피방안 연구

장은희

(숭실대학교 글로벌통상학과 초빙교수)

최영주

(동아대학교 국제무역학과 조교수)

기업이글로벌시장에서이용하는대급결제방식이예전에비하여많이변화하였으며,금융기관 이기업에제공하는금융서비스및기법도진화하고있다.종래부터국제거래에서널리사용되어 온신용장방식,추심방식,송금방식등은수출자가물품의수출후회수할매출채권에대하여금융 기관이환어음이나선적서류를상환청구가능조건으로매입하기때문에수출자입장에서는경영 상의어려움을겪을가능성이크다.근래에는기업의이러한애로점을보완하는수단으로서국제 팩토링, 포페이팅, BPO방식의이용이늘어나고있다.이들방식은기존의결제방식이지니는 지급수단적기능에금융기능이추가됨으로써수출자의신용위험과재무위험을동시에보완하는 한편수입자의운영자금에도여력을제공함으로써그이용상의메리트가증가했다. 본논문은 수출자가채권미회수위험을회피하는방안으로서그리고수입자가대금의미지급위험을보완하 는방안으로서국제팩토링, 포페이팅, BPO의이점을분석하고, 그활용을장려함으로써관련 당사자에게도움을주고자하는취지에서연구를진행하였다.
  신용위험; 재무위험; 매출채권; 국제팩토링; 포페이팅; BPO;Credit Risk; Financial Risk; Accounts Receivable; International Factoring; Forfaiting; BPO

A Study on Avoidance Measures of Unredeemed Receivables Risk in International Payment System

JANG, Eun-Hee

CHOI, Young-Joo

The object of this paper seeks way to analyze avoidance measures of unredeemed receivables risk in international payment system. The essence of International Factoring is that a factor agrees to relieve the exporter of the financial burden, in particular the collection of the price due fromoverseas buyers, so that the exporter can concentrate on his real business. Therefore, factoring helps to ease the cash flow of the exporter’s business, important considerations, asmost export transactions contain credit elements. Forfaiting provides trade finance facilities whereby financial institutions purchase accounts receivable fromexports, on a without recourse basis. The forfaiting technique is used in financial transactions to make a long-term financial facility liquid and to help the cashflowof the exporterwho has allowed the overseas buyer credit. It also allows exporter to increase sales and put the financial risk on a professional who is better equipped to handle buyer’s risk. BPO allows buyer to provide key suppliers with an absolute assurance that theywill be paid on time according to the agreed payment terms. Froma cash management point of view, this is beneficial to buyers and sellers alike since it delivers certainty on cash flow. This paper tries to emphasize on avoidancemeasures of financial risks and credit risks in modern international payment system such as international factoring, forfaiting and BPO. Based on above analysis, 3 international payment systems hope to be triggered activation among trade related organizations, traders and scholars.
  

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