我国开展出口信贷业务的现状及对策研究
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摘要
出口贸易对于一国的进口贸易、引进技术、利用外资等一切对外经济活动以及国际收支的平衡都具有重要的积极作用。因此，增加本国产品和服务的出口就成为许多国家参与国际经济交往的主要目标之一。第二次世界大战以后，发达国家为了支持和扩大本国商品，尤其是大中型成套设备等资本货物的出口，纷纷设立本国官方、半官方的出口信贷机构对本国的出口贸易提供各种优惠的保险、担保和/或贷款支持，此即官方支持的出口信贷。
广义上讲，官方支持的出口信贷不仅包括出口信贷融资，还包括了出口信贷保险和担保的内容，其中融资是核心，保险和担保是基础。出口信贷作为一种政策性金融工具，具有独特的政策性职能，其特点和经营原则也与一般的信贷方式不同。它不仅能增强提供国出口商品的国际竞争力，而且能被政府用来促进本国出口商品结构的优化和升级，从而促使提供国出口贸易和国民经济的快速发展。同时，因为各国出口信贷业务基本都是在政府承担最终风险并给予财政补贴的基础上开展的，所以政府在出口信贷中起着至关重要的作用，实际业务中，各国政府往往同时扮演多种角色，以求最大限度地利用出口信贷支持和扩大本国商品的出口。
目前，发达国家的出口信贷业务种类丰富、操作灵活、覆盖面广，并形成了完善的出口信贷体系，出口信贷已经成为其对外贸易支持体系的核心内容。本文首先从两个方面研究了发达国家的出口信贷业务：⑴介绍目前国际上出口信贷业务的主要类型及其运作程序，并对各业务类型进行比较分析，指出目前发达国家出口信贷业务的突出特点是各业务类型的灵活运用及其相互结合；⑵探讨几个有代表性的发达国家的出口信贷体系，重点分析了各国出口信贷机构与本国政府和商业金融机构的关系。然后，在研究发达国家出口信贷业务状况的基础上，本文进一步指出了发达国家的出口信贷业务中可供我国借鉴之处。
需要特别说明的是，WTO《补贴和反补贴措施协议》虽然严格限制其成员国使用各种出口补贴手段，但是根据该协议附件1《出口补贴例示清单》的K条第2款的规定，按照经济合作与发展组织《关于官方支持的出口信贷准则的约定》提供的出口信贷不在WTO协议禁止性补贴之列，所以长期来看，《关于官方支持的出口信贷准则的约定》有被纳入WTO协议的趋势。因此，在分析发达国家开展出口信贷业务的经验之后，本文还研究了经济合作与发展组织《关于官方支持的出口信贷准则的约定》的主要内容。
2001年世界经济陷入衰退，美、日、欧三大经济体同步下滑。据国际货币基金组织（IMF）估计，2002年世界经济增长率为2.8%，远低于2000年4.7%的水平。进入2003年，在美伊战争、石油涨价的冲击下，世界经济仍面临很多不确定因素，欧美主要金融机构预测：2003年世界经济增长率将为2%左右,停滞或低速增长将是该年全球经济的基调。世界经济的衰退和不稳定将直接导致需求的萎缩，这又必然促使国际贸易竞争更加剧烈，同时也使出口企业的收汇风险大大增加。与此同时，随着经济全球化的逐步加强，我国经济已经逐步融入世界经济体系，并且，加入WTO后，我国经济将和世界经济进一步融合，我国出口企业在
获得更多贸易机会的同时，也将面临更大的风险和更激烈的竞争。所以，我国国际环境和地位的变化，迫切需要我国调整原有的外贸政策手段和促进体系，建立一套符合WTO规则和国际通行做法的外贸支持政策体系。
在目前的国际贸易体制下，出口信贷尚是一种合法与安全的出口支持手段，它不仅能鼓励和扩大我国商品的出口，更重要的是它能保障我国“走出去”战略的实施，能促进我国出口商品结构和产业结构的优化，能保障我国出口产业政策和国际贸易发展战略的实施。这一点对于尚是发展中国家的中国是非常重要的。
所以，为了顺应我国国际环境和地位的变化，为了满足我国国民经济发展的需要，我国应当借鉴发达国家的做法，积极开展符合WTO协议要求的出口信贷业务。
然而，我国的出口信贷业务起步较晚，目前尚存在一些问题，严重制约着我国出口信贷积极作用的充分发挥。本文分别研究了目前我国出口信贷体系的机构设置以及主要出口信贷机构的业务现状，在此基础上，分别从我国宏观环境及出口信贷管理体制、出口信贷机构及其业务、出口企业三个层面分析了目前我国出口信贷业务中存在的主要问题。
继而，本文在借鉴出口信贷业务的国际经验、参照经济合作与发展组织《关于官方支持的出口信贷准则的约定》的相关规定的基础上，结合我国国情和出口信贷业务的发展状况，针对我国出口信贷业务中存在的主要问题，分别从我国政府、出口信贷机构和出口企业三个方面给出了我国大力开展出口信贷业务的对策。
最后，本文在以前各章节内容的基础上，进一步探讨了我国出口信贷体系的发展前景，给出了我国出口信贷体系的近期、中期和远期发展模式。
Expanding exports of goods and services is a main goal of many countries' foreign economic activities. After World War Ⅱ, many developed countries began to provide preferential credit insurance, guarantee and/or financing for their exports by their special export credit agencies, namely officially supported export credits.
Officially supported export credits include two layers. One is export credits' base which contains two parts: export credit insurance which ensures exporters against political risks and commercial risks, and export credit guarantee which guarantees the refund of export financing. The other is export credits' core, i.e. export financing which provides direct loans to exports. The first part of this paper gives a brief introduction of the development, function, characters and operating principles of export credit business. Moreover, many countries' export credits are supported and subsidized by their governments, so governments play a fundamental role in export credits. Therefore, this paper expatiates the government's roles in export credits and makes a comparison between export credits and government's loan.
At present, the export credit businesses of developed countries have been mature and formed consummate systems. In order to learn from developed countries, this paper firstly researches the main types of their export credit businesses and compares those types. Then, it introduces the current export credit systems of three typical developed countries. Further, this paper demonstrates the successful points in developed countries' export credit businesses.
WTO restricts its members strictly from using export subsidies, but it doesn't prohibit its members from using export credits which are in conformity with the Arrangement on Guidelines for Officially Supported Export Credits of OECD, so after analyzing the experience of developed countries, this paper researches the main content of the latest version of the Arrangement on Guidelines for Officially Supported Export Credits.
Since year 2001, the developing speed of global economy decreased greatly. Entering 2003, there are more uncertain factors in world economy, which will lead to further decline of world's demand and increase the risk and competition of export.
With the acceleration of globalization, China's economy is amalgamating gradually into global economy, especially after China's entry into WTO, Chinese export enterprises will face great challenge while facing much more chance. So China should adjust its current export encouraging policies and measures so as to cater to the arrangements of WTO and support the export development of our goods and services.
Moreover, China not only can use export credit to support its export, but also can
use export credit to enhance its export commodities' structure and carry out its foreign trade strategy, then to keep the sustainable development of its export as well as its national economy, which is the key reason why China should develop its export credit business greatly.
However, comparing with the developed countries' business, the size of Chinese export credit business is small and the business types are less, there are still some problems in Chinese export credit business which are hindering the full use of export credit's function. This paper researches Chinese current export credit agencies and businesses firstly, and then analyzes the problems existing in Chinese macro-environment and managing system of export credit, export credit agencies and its businesses, and export enterprises.
Then, according to the successful operations of developed countries and the international practice of export credit, and considering the status quo of Chinese export credit, the paper puts forward the strategic advices for developing chinese export credit businesses from three aspects: advices for Chinese government, advices for Chinese export credit agencies and advices for Chinese export enterprises.
In the last part, based on all the researches in its former parts, this paper discusse
广义上讲，官方支持的出口信贷不仅包括出口信贷融资，还包括了出口信贷保险和担保的内容，其中融资是核心，保险和担保是基础。出口信贷作为一种政策性金融工具，具有独特的政策性职能，其特点和经营原则也与一般的信贷方式不同。它不仅能增强提供国出口商品的国际竞争力，而且能被政府用来促进本国出口商品结构的优化和升级，从而促使提供国出口贸易和国民经济的快速发展。同时，因为各国出口信贷业务基本都是在政府承担最终风险并给予财政补贴的基础上开展的，所以政府在出口信贷中起着至关重要的作用，实际业务中，各国政府往往同时扮演多种角色，以求最大限度地利用出口信贷支持和扩大本国商品的出口。
目前，发达国家的出口信贷业务种类丰富、操作灵活、覆盖面广，并形成了完善的出口信贷体系，出口信贷已经成为其对外贸易支持体系的核心内容。本文首先从两个方面研究了发达国家的出口信贷业务：⑴介绍目前国际上出口信贷业务的主要类型及其运作程序，并对各业务类型进行比较分析，指出目前发达国家出口信贷业务的突出特点是各业务类型的灵活运用及其相互结合；⑵探讨几个有代表性的发达国家的出口信贷体系，重点分析了各国出口信贷机构与本国政府和商业金融机构的关系。然后，在研究发达国家出口信贷业务状况的基础上，本文进一步指出了发达国家的出口信贷业务中可供我国借鉴之处。
需要特别说明的是，WTO《补贴和反补贴措施协议》虽然严格限制其成员国使用各种出口补贴手段，但是根据该协议附件1《出口补贴例示清单》的K条第2款的规定，按照经济合作与发展组织《关于官方支持的出口信贷准则的约定》提供的出口信贷不在WTO协议禁止性补贴之列，所以长期来看，《关于官方支持的出口信贷准则的约定》有被纳入WTO协议的趋势。因此，在分析发达国家开展出口信贷业务的经验之后，本文还研究了经济合作与发展组织《关于官方支持的出口信贷准则的约定》的主要内容。
2001年世界经济陷入衰退，美、日、欧三大经济体同步下滑。据国际货币基金组织（IMF）估计，2002年世界经济增长率为2.8%，远低于2000年4.7%的水平。进入2003年，在美伊战争、石油涨价的冲击下，世界经济仍面临很多不确定因素，欧美主要金融机构预测：2003年世界经济增长率将为2%左右,停滞或低速增长将是该年全球经济的基调。世界经济的衰退和不稳定将直接导致需求的萎缩，这又必然促使国际贸易竞争更加剧烈，同时也使出口企业的收汇风险大大增加。与此同时，随着经济全球化的逐步加强，我国经济已经逐步融入世界经济体系，并且，加入WTO后，我国经济将和世界经济进一步融合，我国出口企业在
获得更多贸易机会的同时，也将面临更大的风险和更激烈的竞争。所以，我国国际环境和地位的变化，迫切需要我国调整原有的外贸政策手段和促进体系，建立一套符合WTO规则和国际通行做法的外贸支持政策体系。
在目前的国际贸易体制下，出口信贷尚是一种合法与安全的出口支持手段，它不仅能鼓励和扩大我国商品的出口，更重要的是它能保障我国“走出去”战略的实施，能促进我国出口商品结构和产业结构的优化，能保障我国出口产业政策和国际贸易发展战略的实施。这一点对于尚是发展中国家的中国是非常重要的。
所以，为了顺应我国国际环境和地位的变化，为了满足我国国民经济发展的需要，我国应当借鉴发达国家的做法，积极开展符合WTO协议要求的出口信贷业务。
然而，我国的出口信贷业务起步较晚，目前尚存在一些问题，严重制约着我国出口信贷积极作用的充分发挥。本文分别研究了目前我国出口信贷体系的机构设置以及主要出口信贷机构的业务现状，在此基础上，分别从我国宏观环境及出口信贷管理体制、出口信贷机构及其业务、出口企业三个层面分析了目前我国出口信贷业务中存在的主要问题。
继而，本文在借鉴出口信贷业务的国际经验、参照经济合作与发展组织《关于官方支持的出口信贷准则的约定》的相关规定的基础上，结合我国国情和出口信贷业务的发展状况，针对我国出口信贷业务中存在的主要问题，分别从我国政府、出口信贷机构和出口企业三个方面给出了我国大力开展出口信贷业务的对策。
最后，本文在以前各章节内容的基础上，进一步探讨了我国出口信贷体系的发展前景，给出了我国出口信贷体系的近期、中期和远期发展模式。
Expanding exports of goods and services is a main goal of many countries' foreign economic activities. After World War Ⅱ, many developed countries began to provide preferential credit insurance, guarantee and/or financing for their exports by their special export credit agencies, namely officially supported export credits.
Officially supported export credits include two layers. One is export credits' base which contains two parts: export credit insurance which ensures exporters against political risks and commercial risks, and export credit guarantee which guarantees the refund of export financing. The other is export credits' core, i.e. export financing which provides direct loans to exports. The first part of this paper gives a brief introduction of the development, function, characters and operating principles of export credit business. Moreover, many countries' export credits are supported and subsidized by their governments, so governments play a fundamental role in export credits. Therefore, this paper expatiates the government's roles in export credits and makes a comparison between export credits and government's loan.
At present, the export credit businesses of developed countries have been mature and formed consummate systems. In order to learn from developed countries, this paper firstly researches the main types of their export credit businesses and compares those types. Then, it introduces the current export credit systems of three typical developed countries. Further, this paper demonstrates the successful points in developed countries' export credit businesses.
WTO restricts its members strictly from using export subsidies, but it doesn't prohibit its members from using export credits which are in conformity with the Arrangement on Guidelines for Officially Supported Export Credits of OECD, so after analyzing the experience of developed countries, this paper researches the main content of the latest version of the Arrangement on Guidelines for Officially Supported Export Credits.
Since year 2001, the developing speed of global economy decreased greatly. Entering 2003, there are more uncertain factors in world economy, which will lead to further decline of world's demand and increase the risk and competition of export.
With the acceleration of globalization, China's economy is amalgamating gradually into global economy, especially after China's entry into WTO, Chinese export enterprises will face great challenge while facing much more chance. So China should adjust its current export encouraging policies and measures so as to cater to the arrangements of WTO and support the export development of our goods and services.
Moreover, China not only can use export credit to support its export, but also can
use export credit to enhance its export commodities' structure and carry out its foreign trade strategy, then to keep the sustainable development of its export as well as its national economy, which is the key reason why China should develop its export credit business greatly.
However, comparing with the developed countries' business, the size of Chinese export credit business is small and the business types are less, there are still some problems in Chinese export credit business which are hindering the full use of export credit's function. This paper researches Chinese current export credit agencies and businesses firstly, and then analyzes the problems existing in Chinese macro-environment and managing system of export credit, export credit agencies and its businesses, and export enterprises.
Then, according to the successful operations of developed countries and the international practice of export credit, and considering the status quo of Chinese export credit, the paper puts forward the strategic advices for developing chinese export credit businesses from three aspects: advices for Chinese government, advices for Chinese export credit agencies and advices for Chinese export enterprises.
In the last part, based on all the researches in its former parts, this paper discusse
引文
1、Belay Seyoum,《Export-Import Theory, Practices and Procedures》，International Business Press,2000
2、Li, K-W,《Financing China Trade and Investment》，Raeger publishers,1997
3、Richard Willsher,《Export Finance: Risks, Structure and Documentation》，Macmillan,1995
4、Andy Ripley,《Forfaiting for Exporters: Practical Solutions for Global Trade Finance》，1996
5、Carswell,《International Banking and Finance》，Ian F.G.Baxter, 1989
6、OECD,《the Arrangement on Guidelines for Officially Supported Export Credits（the 1998 version）》,www.oecd.org
7、International Union of Credit & Investment Insurers,《Berne Union Yearbook [2003]》，www.berneunion.org.uk
8、刘舒年、严思忆著：《国际贸易结算与融资》，对外经济贸易大学出版社，1996
9、邹小燕、樊兵编著：《结构贸易融资》，中信出版社，1997
10、程祖伟、韩玉军著：《国际贸易结算与信贷》，中国人民大学出版社，2001
11、赵京霞著：《进出口银行的国际比较》，中国青年出版社，1996
12、王谊、张青松等著：《出口信贷业务指南》，中国金融出版社，1992
13、邵学言：《关于完善我国出口信贷体系的思考》，国际经贸探索，2001年第2期
14、丁文燕：《入世后强化国家政策性金融支持的几点思考》，世界贸易组织动态与研究，2002年第8期
15、陈爱萍：《法国出口信用保险体系及启示》，经济纵横，2002年第9期
16、陆晓明：《应收账款融资与管理在现代国际贸易中的作用——国际保理业务评析》，国际金融研究，2002年第2期
17、刘昌谋、潘金培：《关于完善我国出口信贷体系的思考》，http://china.org.cn
18、杨旸：《政策性银行国际化改革的思考》，www.drcnet.com
19、林九江：《政府扶持出口仍大有可为——世贸成员国之行的启示》，www.dajingmao.com
20、刘亚：《信用保险与保证担保》,www.Jilee.com
21、甘当善：《关于上海中小企业融资担保体系问题的思考》,www.chinasmb.gov.cn
22、中国进出口银行网站：www.eximbank.gov.cn
23、中国出口信用保险公司网站：www.sinosure.com.cn
24、英国出口信贷担保局网站：www.ecgd.gov.uk
25、美国进出口银行网站：www.exim.gov
26、法国对外贸易保险公司网站：www.coface.fr
1 《结构贸易融资》，中信出版社，1997年第一版
2 《出口信贷业务指南》，中国金融出版社，1992年第一版
3 具体内容见本文第二章第四节
4 《出口信贷业务指南》，中国金融出版社，1992年第一版
5详见本文第二章第一节中关于混合贷款的具体阐述
6数据来源：新华网(www.xinhuanet.com)
7 www.ecgd.gov.uk ："To benefit the UK economy by helping exporters of UK goods and services win business and UK firms to invest overseas, by providing guarantees, insurance and reinsurance against loss, taking into account the Government's international policies".
8 www.ecgd.gov.uk
9 www.exim.gov ："Ex-Im Bank's mission is to support U.S. exports and sustain U.S. jobs through exports".
10 Berne Union Yearbook [2003], International Union of Credit & Investment Insurers
11 www.exim.gov
12 Berne Union Yearbook [2003], International Union of Credit & Investment Insurers
13 www.atominfo.com.cn
14 www.exim.gov
15“if a Member is a party to an international undertaking on official export credits to which at least twelve original Members to this Agreement are parties as of 1 January 1979 (or a successor undertaking which has been adopted by those original Members), or if in practice a Member applies the interest rates provisions of the relevant undertaking, an export credit practice which is in conformity with those provisions shall not be considered an export subsidy prohibited by this Agreement.”
16 Export Credits and the OECD, Berne Union Yearbook [2003] of International Union of Credit & Investment Insurers
17即：奥地利、澳大利亚、加拿大、芬兰、日本、新西兰、挪威、瑞典、瑞士、美国、比利时、丹麦、法国、德国、希腊、爱尔兰、意大利、卢森堡、荷兰、葡萄牙、西班牙、英国、捷克斯洛伐克共和国和韩国等24个国家，匈牙利和波兰是其观察国。
18国家经贸委产业损害调查局吴岩处长:《充分运用反倾销、反补贴、保障措施法律武器合法保护产业安全》,www.weighment.com
19数据来源：中华人民共和国海关统计
20 数据来源：国研网www.drcnet.com
21 数据来源：新华网www.xinhuanet.com
22数据来源：陆晓明，《应收账款融资与管理在现代国际贸易中的作用——国际保理业务评析》，国际金融研究，2002年第2期
23数据来源：GDP来自中国国家统计局的统计数字，出口总额和机电产品出口额来自中国海关的统计数字。
24由中国海关统计数字计算得来
25 www.c-zs.com
26数据来源：中国海关统计数字
2、Li, K-W,《Financing China Trade and Investment》，Raeger publishers,1997
3、Richard Willsher,《Export Finance: Risks, Structure and Documentation》，Macmillan,1995
4、Andy Ripley,《Forfaiting for Exporters: Practical Solutions for Global Trade Finance》，1996
5、Carswell,《International Banking and Finance》，Ian F.G.Baxter, 1989
6、OECD,《the Arrangement on Guidelines for Officially Supported Export Credits（the 1998 version）》,www.oecd.org
7、International Union of Credit & Investment Insurers,《Berne Union Yearbook [2003]》，www.berneunion.org.uk
8、刘舒年、严思忆著：《国际贸易结算与融资》，对外经济贸易大学出版社，1996
9、邹小燕、樊兵编著：《结构贸易融资》，中信出版社，1997
10、程祖伟、韩玉军著：《国际贸易结算与信贷》，中国人民大学出版社，2001
11、赵京霞著：《进出口银行的国际比较》，中国青年出版社，1996
12、王谊、张青松等著：《出口信贷业务指南》，中国金融出版社，1992
13、邵学言：《关于完善我国出口信贷体系的思考》，国际经贸探索，2001年第2期
14、丁文燕：《入世后强化国家政策性金融支持的几点思考》，世界贸易组织动态与研究，2002年第8期
15、陈爱萍：《法国出口信用保险体系及启示》，经济纵横，2002年第9期
16、陆晓明：《应收账款融资与管理在现代国际贸易中的作用——国际保理业务评析》，国际金融研究，2002年第2期
17、刘昌谋、潘金培：《关于完善我国出口信贷体系的思考》，http://china.org.cn
18、杨旸：《政策性银行国际化改革的思考》，www.drcnet.com
19、林九江：《政府扶持出口仍大有可为——世贸成员国之行的启示》，www.dajingmao.com
20、刘亚：《信用保险与保证担保》,www.Jilee.com
21、甘当善：《关于上海中小企业融资担保体系问题的思考》,www.chinasmb.gov.cn
22、中国进出口银行网站：www.eximbank.gov.cn
23、中国出口信用保险公司网站：www.sinosure.com.cn
24、英国出口信贷担保局网站：www.ecgd.gov.uk
25、美国进出口银行网站：www.exim.gov
26、法国对外贸易保险公司网站：www.coface.fr
1 《结构贸易融资》，中信出版社，1997年第一版
2 《出口信贷业务指南》，中国金融出版社，1992年第一版
3 具体内容见本文第二章第四节
4 《出口信贷业务指南》，中国金融出版社，1992年第一版
5详见本文第二章第一节中关于混合贷款的具体阐述
6数据来源：新华网(www.xinhuanet.com)
7 www.ecgd.gov.uk ："To benefit the UK economy by helping exporters of UK goods and services win business and UK firms to invest overseas, by providing guarantees, insurance and reinsurance against loss, taking into account the Government's international policies".
8 www.ecgd.gov.uk
9 www.exim.gov ："Ex-Im Bank's mission is to support U.S. exports and sustain U.S. jobs through exports".
10 Berne Union Yearbook [2003], International Union of Credit & Investment Insurers
11 www.exim.gov
12 Berne Union Yearbook [2003], International Union of Credit & Investment Insurers
13 www.atominfo.com.cn
14 www.exim.gov
15“if a Member is a party to an international undertaking on official export credits to which at least twelve original Members to this Agreement are parties as of 1 January 1979 (or a successor undertaking which has been adopted by those original Members), or if in practice a Member applies the interest rates provisions of the relevant undertaking, an export credit practice which is in conformity with those provisions shall not be considered an export subsidy prohibited by this Agreement.”
16 Export Credits and the OECD, Berne Union Yearbook [2003] of International Union of Credit & Investment Insurers
17即：奥地利、澳大利亚、加拿大、芬兰、日本、新西兰、挪威、瑞典、瑞士、美国、比利时、丹麦、法国、德国、希腊、爱尔兰、意大利、卢森堡、荷兰、葡萄牙、西班牙、英国、捷克斯洛伐克共和国和韩国等24个国家，匈牙利和波兰是其观察国。
18国家经贸委产业损害调查局吴岩处长:《充分运用反倾销、反补贴、保障措施法律武器合法保护产业安全》,www.weighment.com
19数据来源：中华人民共和国海关统计
20 数据来源：国研网www.drcnet.com
21 数据来源：新华网www.xinhuanet.com
22数据来源：陆晓明，《应收账款融资与管理在现代国际贸易中的作用——国际保理业务评析》，国际金融研究，2002年第2期
23数据来源：GDP来自中国国家统计局的统计数字，出口总额和机电产品出口额来自中国海关的统计数字。
24由中国海关统计数字计算得来
25 www.c-zs.com
26数据来源：中国海关统计数字