随着我国外贸行业的转型升级，在政府的大力推动下，外贸综合服务企业随之诞 生，开始取代传统外贸代理担负起新外贸时代的历史重任。作为外贸行业的后起之秀， 外贸综合服务企业依托互联网、大数据等先进的科学技术手段，推出了外贸服务的新 模式，即将各类外贸资源整合于一身，主要包括通关、物流、结汇、信保、融资、退 税、保险等环节，而后根据中小外贸企业的需要将这些服务投放给他们，为中小外贸 企业提供了更全面、更便捷的服务，降低了中小外贸企业的国际贸易交易成本，为我 国外贸行业做出了较大的贡献，促进了中国外贸的转型升级。 论文从外贸综合服务企业的运营现状及中小外贸企业的融资困境出发，从外贸综 合服务企业在一定程度上替代银行为中小外贸企业提供出口融资业务的角度进行创 新探讨，通过文献研究法和归纳分析法对外贸综合服务企业、中小企业国际贸易融资 业务、国际贸易风险控制等内容进行研究，分析外贸综合服务企业为中小外贸企业提 供的出口融资业务和存在的风险以及风险控制过程中存在的问题，并将问题汇总归纳 为内部风险控制问题和外部风险控制问题，提出相应的解决对策。国际贸易业务复杂 多样，面临的风险瞬息万变，外贸综合服务企业出口融资业务的风险控制问题也不断 随之变化，为全方位控制这些风险、应对风险控制过程中存在的种种问题，作者提出 创新外贸综合服务企业出口融资业务的风险控制，即建立风险控制中心，并对风险控 制中心的建立进行全面阐述，力求将出口融资业务的风险和损失降至最低。论文以外 贸综合服务企业K公司作为案例分析，通过相关信息了解中小外贸企业的出口融资需 求，并对K公司出口融资业务及风险控制进行分析，找出存在的问题并提出解决对策， 做到理论与实践相结合，以促进K公司出口融资业务的健康良好运转，为论文提供实 践佐证。论文最后一章总结外贸综合服务企业出口融资业务风险出现频繁，提出应通 过风险控制中心来进行全面风险控制的结论。 外贸综合服务企业出口融资业务的风险控制会随着业务形式及内外部环境的变 化而不断地创新升级，需要我国外贸参与方提高对各类风险的把控能力和水平，促进 我国外贸行业的健康发展。 关键词：外贸综合服务企业；中小外贸企业；出口融资业务；风险控制；风险控制中 心 II ABSTRACT With the transformation and upgrading of the foreign trade industry of China, under the strong promotion of the government,foreign trade integrated service enterprise was born, and began to replace the traditional trade agent to take on the historical responsibility of the new foreign trade era.As a rising star of the foreign trade industry, foreign trade integrated service enterprise which has launched a new model of foreign trade service based on advanced scientific and technological means such as the internet and big data. Foreign trade integrated service enterprise is integrating all kinds of foreign trade resources, mainly including the link such as customs clearance, logistics, foreign exchange settlement, credit insurance, financing, export tax rebate, insurance, etc..These services are delivered to small and medium-sized foreign trade enterprises according to their demands, which provides a more comprehensive and convenient service for small and medium-sized foreign trade enterprises,reduces the international trade transaction costs of small and medium-sized foreign trade enterprises. Foreign trade integrated service enterprise has made a great contribution to our foreign trade industry, and promoted the transformation and upgrading of China's foreign trade. This paper starts from the operation status of foreign trade integrated service enterprise and the financing dilemma of the small and medium-sized foreign trade enterprise,from the angle of foreign trade integrated service enterprise in certain degree replace banks to provide export financing business for small and medium-sized foreign trade enterprise to get on innovative discussion, the paper analysis and researches the foreign trade integrated service enterprise, international trade financing business of medium-sized enterprises and international trade risk control by means of literature research method and inductive analysis method,and analyzes the export financing business and existing risks provided by the foreign trade integrated service enterprises for small and medium-sized foreign trade enterprise,as well as the existing problems in the process of risk control,then summarizes the problems into internal risk control issues and external risk control issues to propose the corresponding solution. International trade business is complexity and various, the risks faced are changing rapidly,and the risk control problem of the export financing business of the foreign trade integrated service enterprise is also constantly changing. In order to comprehensively control these risks and cope with various problems in the process of risk control, the author propose to innovate the risk control of the export financing business of the foreign trade integrated service enterprise, that is, establish a risk control center, meanwhile comprehensively expound the establishment of the risk control center, and strive to minimize the risks and losses of the export financing business. The paper takes K III company which is a foreign trade integrated service enterprise as a case study, finds out the export financing needs of small and medium-sized foreign trade enterprises through related information, meanwhile analyzes the export financing business and risk control of K company to find out the existing problems,then propose solutions and achieve theory and actual to combine together, in order to promote the healthy operation of K company's export financing business and provide practical evidence for the paper.The last chapter of this paper summarizes the conclusion that the risk of export financing business of the foreign trade integrated service enterprise appears frequently and should comprehensively control the risk through the risk control center. The risk control of the export financing business of foreign trade integrated service enterprise will be upgraded and innovated continuously with the changes of the business forms and the internal and external environment,which requires the foreign trade participants of our country to improve their ability and level of controlling all kings of risks to promote the healthy development of China's foreign trade industry. Keywords: Foreign trade integrated service enterprise，small and medium-sized foreign trade enterprise， export financing business， risk control， risk control center I 目 录 摘要 ......... I ABSTRACT .............................. II 第一章 绪 论 ....................... 1 1.1 研究背景与意义 ................ 1 1.1.1 研究背景 ......................... 1 1.1.2 研究意义 ......................... 2 1.2 国内外研究现状 ................ 3 1.2.1 关于外贸综合服务企业的研究 .................... 3 1.2.2 关于中小企业国际贸易融资业务的研究 .... 4 1.2.3 关于国际贸易风险控制方面的研究 ............ 5 1.3 研究方法与内容 ................ 6 1.3.1 研究方法 ......................... 6 1.3.2 研究内容 ......................... 7 1.4 预计创新点 ........................ 9 第二章 相关概念与理论基础 ............................ 10 2.1 外贸综合服务企业 .......... 10 2.2 国际贸易融资 .................. 11 2.3 风险、风险管理和全面风险管理理论 ......... 11 2.3.1 风险 11 2.3.2 风险管理 ....................... 11 2.3.3 全面风险管理理论 ....... 12 2.4 风险控制 .......................... 12 2.4.1 风险控制的概念 ........... 12 2.4.2 风险控制的方法 ........... 12 第三章 外贸综合服务企业运营现状及其出口融资业务与相应风险 .......................... 14 3.1 外贸综合服务企业的运营现状 ..................... 14 3.1.1 外贸综合服务企业的现状 .......................... 14 3.1.2 外贸综合服务企业遇到的问题 .................. 14 3.1.3 外贸综合服务企业的发展趋势 .................. 15 3.1.4 外贸综合服务企业的委托方——中小外贸企业的出口业务现状 ........................ 15 3.2 外贸综合服务企业出口融资业务的简介与特点 ........................ 16 3.2.1 外贸综合服务企业出口融资业务的简介 .. 16 II 3.2.2 外贸综合服务企业出口融资业务的特点 .. 17 3.2.3 外贸综合服务企业出口融资业务的主要类型 ......................... 17 3.3 外贸综合服务企业出口融资业务的风险 ..... 19 3.3.1 出口融资业务的共性风险 .......................... 19 3.3.2 出口退税融资业务和出口贸易融资业务的特殊风险