这是原文，以下是翻译：
International settlement business is through two Banks of non-tradable or by trade, it off the debts in international trade and commercial Banks as the premise, and a basic categories ZhongJianXing business. International settlement process multiple risk, but the risk is not appropriate, the risk of loss, can prevent, can be converted into revenue, If not, the risk of loss, which will become involved in international settlement, the state financial management of relevant laws and regulations governing foreign exchange, international practices and standards, the bank credit, argues the specific operation and business etc, is more complex. With China's accession to the wto, China's import and export trade and export-oriented economy will develop faster. All this for the rapid development of the international settlement business provides favorable conditions. But with the financial system reform of foreign investment enterprises, the comprehensive implementation, often r epresents project of RMB convertible, foreign financial institutions, from the Angle of risk into research and discussion of international settlement business will become commercial Banks of competition.
Due to the international settlement itself has international, scientific, financing, knowledge and practices, the characteristics, the development of international settlement risk has the following features: the scope of the international and the settlement of accounts tools, and financing activities between the company and the cause of formation of fraudulent means, the performance of diversity, the complexity of the process. These properties, characteristics of the international settlement risk refers to the international monetary payments due to adjust management technology, and management problems caused by a series of possible danger. This paper explores the issues of analysis, find countermeasures.
There is a risk of accounts, and the countermeasures
Bill is an important international settlement of payment voucher, which including bills of exchange, promissory notes, checks, which are the most widely used. Currently used in many international settlement is developed on the basis of the bill. Through the bank of international trade, transfer of bills to pay debt of both sides. So notes on behalf of money. Because of this. The outlaws at home and abroad, using false interst bills and notes of China bank payment voucher fraud. The type of:
1, forged in large bank draft of risk. Due to the nature of foreign variety, bills, plus domestic residents of the small ticket contact abroad, some of the swindlers often use fake bank notes for fraud. In one case, a Hong Kong businessman handed in "the bank draft 500 yuan, customer requirements, discounted exchange within two weeks. Bank staff at the check-in found by a Japanese financial center, for a company, the time limit for the payment of henan province is one year, Los Angeles and bank of America, but bill payment without words, bank draft, no bank acceptance by and large Banks Beijing representative office, confirm Los Angeles and bank account without this unit is not issued or accept the draft, the proof is fake.
2, the first notes of risk cancellation. Foreign unscrupulous businessmen use instrument, mainly is the first in the country, check our bank to confirm, diddle goods, prior to the delivery and using foreign payment within a few days between savings account transfer, will become the cancellation of the cheque.
3, forged certificates of deposit and bonds, financial risks.
Bill risks, from the surface general instrument has the following characteristics, Holder signature alter, fake, The check was lost, even in cases of, has been away, The bank's name, and seal instrument counterfeit, The ticket does not conform to the practices and etc.
The risk accounts:
(1) for the client to bad credit instrument to scrutinise bills, understand the origin and purpose, have to confirm after treatment.
(2) for the authenticity of the surface of notes carefully review, such as signature, stamp whether standard, whether the recipient, date and amount is altered, the deadline expired, whether there are unlimited circulating area, has been cancelled loss, etc. For large amount of instrument to detect, verify the authenticity ticket bank.
(3) after receiving foreign enterprises shall promptly pay bills, approval or bank collection fare.
Second, the collection of risk and risk of settlement
Collection is drawn by the exporters, commissioned by the bank in import exports to the bank or the agent to the importer payment settlement. Due to the settlement is a collection of commercial credit, its credit guarantee for poorer, and loss of main exporters. But due to the international market in a buyer's market replace a seller's market, some importers would not apply to the bank to open the l/c, so exporters can accept payment collection than. International trade settlement of documentary into d/p or d/a. Generally speaking, the d/a little because of its collection, safety coefficient, many businesses have used a d/p. For years, people think d/p than d/a safe, actually, the d/p also has a risk, the risk of our country "risk", that is used in some countries of commercial Banks ", "forced the local custom instead of payment by d/d/d/p, especially, the results must be deferred payment of the less money. The collection of settlement risk of preventive measures:
1, do the credit investigation for importers, according to the importer of credit ability determine proper forehead and collection for yourself, and insurance.
2 in the collection of attorney, specific instructions, such as importers, full name and address of single condition, and dishonored the cargo handling, after the agency designated need money and goods, lest two empty.
3, try to choose for payment, available in some countries of so-called "local custom", should inspect conditions in the collection of attorney shall be marked with "in the first hints that line" or other payment is required collected data processing, the d/d/importer, should add the collecting bank guarantee, can put single.
Third, the credit risk and risk of settlement
Credit is the commercial Banks should importers request, a commitment to exporters under certain conditions, the credit guarantee payment paperwork. The meaning is: (1) the l/c is bank of conditional promise payment. This condition is delivered to conform to the exporter must believe just card provisions of the documents, (2) the issuing HangFu primary payment. The issuing bank, the principal is l/c, have obligations stipulated by payment. (3) is an independent credit files, don't cling to trade contracts. Based on the contract and the l/c is a staple, once independent documents, all parties concerned by the terms of the credit constraints, only by trade contract constraint, C (4) with documents, not by goods shall prevail. Bank deal with documents, rather than goods, goods quality were damaged, and whether the port is not responsible for the purpose, as long as customers pay to accord with the credit terms, payment must be foreign Banks. Precisely because of this l/c is the characteristic, widely used for all businesses. International settlement business in China, primarily in the l/c, so most of the credit business problems. Main types
1 and the risk of credit fraud forged. This kind of l/c is false, the purpose is to defraud the goods. Its features: open the l/c no MiYa, lack of main provision or clause contradictory, found mainly in the international famous bank issuing etc.
2 and exporters of counterfeit documents forming of risks. L alter Exporters drilling international chamber of commerce (euphemistically provisong), in no circumstances, the shipping documents to the negotiating bank of counterfeit goods, the day after the escape. In recent years, some foreign exporters also without a l/c for our bank for guarantee for TuGaiCheng essence with credit for fraud.
3, "soft" clause credit risk. This means a l/c is at first, but in terms of l/c exist in the issuing bank can unilaterally dissolve liability or make money or goods exporters can not be performed two empty terms of l/c. This kind of l/c has been found: (1) there is no credit terms to illustrate the effect of certificate issued or stay (such as import license) after effect. So, if the foreign importers, or won't force does not agree with the shipment, credit as waste. (2) has a clause that goods quality, structure, quantity certificate (such as quality status analysis and health inspection certificate, certificate of other experts shall issue, or after examination and issuing and archiving jian sample consistent, etc. So, if the other party didn't send someone to check or to check the critical, will make Chinese exporters cannot performance. (4) a clause stating that shipment immediately after the original bill of lading and insurance policy, can immediately after the goods with original bill of lading, even if the goods in distress, also can be in on insurance claims, and export company is my money and goods two empty.
4 and domestic enterprises in the credit loan risks recievable package. Domestic enterprises to show some bank interest rate of preferential loans and foreign enterprise in pack, the foreign enterprise through bank issue actually does not perform the l/c, because of domestic enterprises and no actual export goods, perform credit loan package, the safety of the foundation, no natural due to pay. Liu credit risk prevention strategies:
1 and in export trade settlement, to review the opening bank credit abroad, especially for those political and economic instability, foreign exchange management situation of the national stricter issuing bank, more careful. For larger risk of issuing bank, bank opens credit loan, do not pack general financing business, if the exporter documentary on financing, international Banks and therebyconstitutes.
2 in export trade settlement, in the l/c, audit abroad. Audit contents are: (1) to check the l/c to check MiYa seal or performance of l/c, authenticity; (2) auditing whether may revoke the l/c? Any confirmation? Generally speaking, the Banks in China only accept irrevocable l/c to confirmed credit, also should see a confirming bank credit, (3) the l/c validity, review shall be valid if/whether too short, whether valid address in China, etc. Generally speaking, effectively address within the territory of China in as well, (4) to review the terms of the l/c with the contract agreement whether each. If it does not agree with the terms of the contract, and to our foreign importers, should request by Banks, apart amendment. (5) to review the terms of the credit of our hard even overwhelming terms. If such terms as to each other, modify, otherwise we export companies not only to export goods in time, also undertake responsibility of breach of contract; (6) auditing credit terms of "soft" clause, so they will make money and goods export enterprise two empty.
3 and in the import trade settlement, our careful review foreign importers of credit exporters. In practice, many fraud cases are due to insufficient understanding of credit customers.
In April, the import trade settlement, careful reasonably establish credit terms. The terms of the l/c, but not with the contract contradictions may complement each other. In practice, can not stipulated in the contract, the basic premise of transgression with some terms appropriate. As for foreign exporters, but in filling successively credit wang clause issued by SGS inspection certificate or other other national authorities inspection certificate, proof content includes goods quality, quantity and packing, etc. In order to prevent exporters shorts, still can ask each other goods by founder book must be shipped in the table is conducted. At the same time, in the shipping documents received, still can please Chinese consulate business personnel or personnel to relevant international organizations in the port of shipment query whether the vessel sailing day shipping.
Four, import the usance l/c settlement risk and risk prevention
In recent years, due to the domestic enterprises in the fund relative import trade tensions, often USES the usance l/c settlement way. In some branches international department, the department of large import settlement accounts of foreign Banks usance l/c issuing proportion is more and more big, the existing enterprise funds and bank interest drives. From the actual situation, the bank for operations and increasingly exposed the usance l/c, some problems have led to the bank foreign assets, even in severe adverse effects to the international image of Banks and credit.
2, the risk of import goods dispute formation. In the import of the usance l/c, import enterprise obtains accounts for import goods, the complete documents that stipulated in the contract, the quality of goods than poor or shortage, tend to court, consciously issued by the court to the bank thereof. So, the bank into dilemma, if the execution court ruling that would violate the international convention on the international reputation, that intangible assets loss, If you don't follow the international practice, can defy a court ruling, the consequences are serious, round the affirmation is damaged.
4 and foreign loan expire not also form the risk. Some of the usance l/c no import and export trade, the background is merely a foreign borrowing usance l/c, this kind of risk. In recent years, have an argument that the international financial market interest rates low, but our country from foreign Banks to borrow foreign exchange to use domestic into RMB. In fact, there are some of the companies and Banks in using this approach. But the market competition is intense, the economy has its own business DianKuan foreign payment risks, after the deadline, the usance l/c, the more likely problem, The amount of risk is bigger also, undertake.
Five, the bank risk of forming violate compasses operation. Strictly follow the international practice, import and export enterprise, is the basic principles of the bank. Just follow the international practice, can build in international reputation and image, to conduct business, based in market competition. Generally speaking, the Banks in China in the international business style is stable, but also has occurred, and violations.
Risk prevention strategies:
1, strict issuing examination and approval system. Commercial Banks in China have credit management system, but in practice, some places of measures taken to pieces of foreign issuing. Therefore, it is necessary to open the usance l/c strictly the program and supervision system. If the usance l/c opened the financing is strictly prohibited.
2, strictly apply the issuing company guarantee mortgage. Foreign open usance l/c, theoretically be 100%%, other part of the deposit by guarantee or mortgage to solve. For credit guarantee, generally accepted only financial enterprise guarantee and strength, the prestige good enterprise guarantee. For mortgage, carefully review its authenticity, legality, liquidity and notarization, the registration of transfer, transfer procedure, the best is cast sufficient insurance. Because, in practice, guarantee unit without the mortgaged property bear, the situation is not common.
3, emphasize the commercial bank should be stable operation. Whether the usance l/c or/and other recent settlement, according to the procedures, and follow the international practice, maintaining international reputation and image of Banks in China.
一，盈余管理行为产生的动机
由于公司经理与相关利益相关者之间的利益不一致，目标的追求是不一样的，再加上信息不对称，代理合同不完整和利益主体，自利使公司经理有积极性，可以为自己谋取收益。公司进行盈余管理的主要动机是：
（1）资本市场的动机
股票的初始价格在很大程度上与公司的业绩有关，因此公司的管理人员将通过向上的盈余管理来促进股票的发展。价钱。当投资者进行股票估值并优化投资组合时，他们会使用公司在外部发布的会计信息来做出决策。这也将导致经理人通过收益管理影响公司的股价。此外，当需要将行业法规的实施应用于公司的财务数据时，公司将通过逃避行业法规来管理收益。相关研究表明：上市公司亏损的第一年，就有盈余管理明显减少了收入；在将亏损转化为利润的那一年，会有一些盈余管理行为来增加收入。
（2）公司需要避免税收
Zimalman证明，转移财富的最直接方法是税收制度。在财务会计和税收会计分开的国家中，为了避免征税，公司将选择按照会计准则和相关规定以最有利的会计政策管理其收入，以最大程度地提高自身利益。目前，公司的大部分税收支出都是基于利润产生的。利润减少意味着税收减少。只要公司管理层实现设定的目标利润，就可以通过转移一部分利润来减少税款，同时这是下一个利润。为了实现这一目标，该公司还向外部投资者展示了稳定和发展良好的业务形象。
（3）避免政治成本的必要
。政府的利益相关者之一是政府，它通过会计标准，税法和其他法律法规将社会财富的所有权转移给政府。公司规模越大，利润就越大，政府对它征收高额税收或其他管制的可能性就越大。公司越有可能承担政治成本，管理层越有可能通过递延来推迟利润。会计核算方法调整当期收入并执行盈余管理。相反，规模较小的公司往往会增加其当前收入以树立良好的形象。
其次，新的会计准则将限制公司的收益管理
（a）减少了使用资产减值转回以调整利润的可能性
资产减值准备的拨备将不可避免地增加该公司在当期的当期利润减少，而相反的情况则相反。减值准备的计提和转回可以在不同会计期间调整公司的利润。根据媒体对2004年减值损失金额最大的20家上市公司的年报分析，两家ST公司通过将以前的资产减值损失转回人为调整的不同水平，使当期利润增加了3.2495亿美元。盈亏。人民币和4,500万元，分别占其当年净利润的309％和581％，已成功移除ST； 4家公司的当期利润分别增加了2.808亿元，6885万元，6,737万元和5003万元。为避免过去一年的损失； 6家公司维持或改善了绩效。新颁布的《企业会计准则第8号-资产减值》规定，在以后会计期间不能转回的资产减值准备，限制了企业使用资产减少收益价值的能力。此外，尽管新会计准则可能规定了减值准备并允许某些资产的冲回，但它们也受到严格的限制。例如，库存折旧准备金应计要求应有“确凿证据”，并应考虑持有库存。目的等等。这也一定程度上限制了资产减值调整利润的可能性。
（2）缩小了公司选择发行库存的定价范围
。原始标准规定，可以使用单个估值方法（即
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