【正文】 同一般標(biāo)準(zhǔn)信 用證。 表 可轉(zhuǎn)讓信用證和背對背信用證下，各方主要當(dāng)事人權(quán)力、義務(wù)及風(fēng)險對比 主要當(dāng)事人 信用證 供貨商 中間商 進(jìn)口商 轉(zhuǎn)讓行 / 對背信用證的開證行 可轉(zhuǎn)讓信 用證 權(quán)力、義務(wù)： 有責(zé)任交貨并提示相符單據(jù)，有權(quán)取貨全部款。 （ 2）背對背信用證：中間商將收到的進(jìn)口商通過原證開證行開出的以自身為受益人的信用證 (原證 )后，交給某一銀行 (背對背信用證開證行 —— 通常為原證通知行 ) 作為抵押，申請開立以實際供貨人為受益人的獨立新證 (背對背信用證 )， 新證條款除申請人、 11 受益人、開證行、金額、單價、裝運有效期、交單期變動外，其余與原證基本一致；實際供貨人按對背信用證履約后，向議付行 (通常是背對背信用證的通知行 ) 交單議付，后者向背對背信用證開證行索償；背對背信用證開證行償付后，通知中間商換單，直接或通過另 一銀行 (當(dāng)對背信用證開證行為非原證議付行時 ) 向原證開證行索償，后者償付并通知進(jìn)口商付款贖單。 (10) 轉(zhuǎn)讓行向開證行交單索匯。 這一環(huán)節(jié)體現(xiàn)了是否申請轉(zhuǎn)讓是第一受益人的權(quán)利，但申請更改的內(nèi)容必須符合 UCP600 的規(guī)定，必須是合理的要求。這樣可以使中間商把轉(zhuǎn)售貨物得到的款項中的大部分轉(zhuǎn)給實際供應(yīng)商，其余部分就是他的利潤。二是于生產(chǎn)商交貨裝船后，第一受益人、第二受益人共同簽署轉(zhuǎn)讓申請書，請銀行將款項轉(zhuǎn)給生產(chǎn)商。 國內(nèi) 轉(zhuǎn)讓指第一受益人將信用證的使用權(quán)力轉(zhuǎn)讓給出第二受益人，其地點是同一國境。 不替換商業(yè)發(fā)票轉(zhuǎn)讓 ( Transfer without Substitution of invoice)是江蘇師范大學(xué)商學(xué)院 2020 級學(xué)生論文 9 指信用證的第一受益人將信用證的全部或一部分金額轉(zhuǎn)讓給第二受益人，由第二受益人裝運貨物并備妥所需單據(jù)， 通過第一受益人或以第一受益人的名義直接向議付銀行辦理議付或付款。信用證轉(zhuǎn)讓后，由于第一受益人的原因，第二受益人得到的信用證條款與轉(zhuǎn)讓前并不完全相同。 但可轉(zhuǎn)讓信用證能否分割轉(zhuǎn)讓給幾個第二受益人，應(yīng)視信用證是否允許分批裝運。 可轉(zhuǎn)讓信用證的特點及分類 可轉(zhuǎn)讓信用證的特點 根據(jù)可轉(zhuǎn)讓信用證的操作實踐，以及 UCP600 的相關(guān)規(guī)定，可以得出可轉(zhuǎn)讓信用證有以下特點： （ 1）可轉(zhuǎn)讓信用證必須明示 信用證只有明確注明“可轉(zhuǎn)讓” （ Transferable）字樣的才可以被轉(zhuǎn)讓。 第 2 章 可轉(zhuǎn)讓信用證的界定 可轉(zhuǎn)讓信用證的內(nèi)涵及主要當(dāng)事人的界定 可轉(zhuǎn)讓信用證的內(nèi)涵 UCP600 規(guī)定：可轉(zhuǎn)讓信用證（ Transferable Letter of Credit），是指開證行授權(quán)通知行在受益人的要求下，可將信用證的全部或者一部分轉(zhuǎn)讓給第三者，即第二受益人（ Second Beneficiary）的信用證 1。李金澤 2020 年版的《信用證與國際貿(mào)易融資法律問題》中，對可轉(zhuǎn)讓信用證的法律問題及風(fēng)險防范進(jìn)行論述，主要對可轉(zhuǎn)讓信用證概念、當(dāng)事人的關(guān)系以及操作進(jìn)行了分析，并對一些經(jīng)典的案例進(jìn)行了針對性的評論。 從銀行的角度來看 有利于銀行更好開展業(yè)務(wù)，贏得更多客戶，取得利益的最大化；有利于銀行規(guī)避風(fēng)險，將風(fēng)險系數(shù)降到最低；另外，銀行還可以維護(hù)自己良好的聲譽(yù)，得到客戶的認(rèn)可。 關(guān)鍵詞： 可轉(zhuǎn)讓信 用證 UCP600 風(fēng)險 防范 The Risk and Precaution of Main Parties in Transferable Letter of Gredit Abstract ： Transferable letter of credit is a special form of letters of credit. With the development of a variety of indirect international trade, transferable L/C credit came into being, providing the basic credit for intermediary trade. The use of transferable L/C has expanded gradually to the scope of the settlement, pliance, finance and other fields, and plays an increasingly important position in international business. Owing to the characteristics of their own, the parties of transferable L/C have to face risk in general as the parties in mon L/C, but also to deal with special risks of transferable L/C, such as the credit risk of transferring bank, the risk of broker document changing faced by the second beneficiaries, the risk of the first beneficiaries’ negotiation, etc. These risks have influenced seriously the use and development of transferable L/C, and hinder the development of intermediary trade. So the risk research of transferable L/C has important practical significance, especially for such a large trading nations, the financial crisis at today, the role of transferable letter of credit is particularly important which is urgent. New introduction of international practice UCP600 plays a positive role in risk control of the transferable L/C, but there are still lots of difficult problems, and the study of risk in the transferable L/C also put on the agenda. Primarily depth study of the legal relationship between the parties revealed the existence of the root causes of risk by the method of qualitative analysis and parative analysis, and made a detailed analysis of the form of risk. The risk can have a variety of forms of existence, the first beneficiary and importers are faced with the risk of supplier default, the second beneficiary is facing a single risk for the brokers, transfer line to confirm the qualifications of the risks. The article discussed in detail separately from credit risk, operational risk and financial risk. And the risk prevention is the focus of writing, It expatiates the main parties’ measures respectively from the beforehand Process control and subsequent remedial in detail, and wish it helpful prevent the transferable of L/C risk in practice, as well as its better to play its role. Key Words: Transferable letter of credit； UCP600； Risk； Precaution I 目錄 第 1 章 引言 ....................................................................................... 1 本課題研究目的 .............................................................................................. 1 本課題研究的意義 .......................................................................................... 1 對企業(yè)來說 ............................................................................................ 1 從銀行的角度來看 ................................................................................ 2 國內(nèi)外研究概況 .............................................................................................. 2 本文的研究思路及創(chuàng)新點 .............................................................................. 4 文章的框架 ............................................................................................ 4 文章的創(chuàng)新點 ........................................................................................ 5 第 2 章 可轉(zhuǎn)讓信用證的界定 ............................................................ 5 可轉(zhuǎn)讓信用證的內(nèi)涵及主要當(dāng)事人的界定 .................................................. 5 可轉(zhuǎn)讓信用證的內(nèi)涵 ............................................................................ 5 可轉(zhuǎn)讓信用證主要當(dāng)事人的界定 ........................................................ 6 可轉(zhuǎn)讓信用證的特點及分類 .......................................................................... 6 可轉(zhuǎn)讓信用證的分類 ............................................................................ 8 可轉(zhuǎn)讓信用證的操作流程 ............................................................................ 10 可轉(zhuǎn)讓信用證適用的貿(mào)易方式 .......................................................... 10 可轉(zhuǎn)讓信用證的操作流程 .................................................................. 10 可轉(zhuǎn)讓信用證與背對背信用證的對比分析 ................................................ 12 使用程序