试论商业银行出口退税帐户托管贷款  

On the Loan of Export Drawback and Account Trusteeship of Commercial Bank

作　　者：魏敏[1] 

机构地区：[1]中国银行江西省分行,江西南昌330002

出　　处：《华东交通大学学报》2004年第3期53-55,共3页Journal of East China Jiaotong University

摘　　要：目前,出口退税帐户托管贷款已成为商业银行的一项重要业务,它对缓解外贸企业和自营进出口企业因退税款项滞后而引起的流动资金困难起到了一定的帮助作用,文章对此作了较详细的介绍,同时对今年我国因出口退税政策调整而对该类贷款所带来的影响及其发展前景作了一个论述.At present,the loan of export drawback and account trusteeship has become a piece of important business of Commercial Banks, which has solved the lack of liquid funds of foreign trade corporations and self-support imports and exports corporations, which has been caused the lag of drawback.The article gives a quite detailed introduce about above things,and at the same time, the article discusses the influence of drawback policy adjusting and the development foreground of drawback loan.

关 键 词：出口退税帐户托管贷款 商业银行 外贸企业 中国 客户管理 授信监控 

分 类 号：F832.21[经济管理—金融学] F832.4