摘 要:随着我国改革开放程度的逐步加深，我国外贸经济的比重在整个国民经济中越来越大。而在实际的国际商品贸易过程中，FOB和CIF是最常用的两种贸易术语，这两种贸易术语下的贸易摩擦和风险事故屡见不鲜，因而十分有必要对这两种贸易术语在国际贸易术语解释通则下的风险防范进行分析和研究。
本文先介绍和国际贸易术语解释通则有关的知识，然后对最近的新旧两版国际贸易术语解释通则进行分析来比较其不同之处。重点分析新版国际贸易术语解释通则中FOB和CIF两种贸易术语的新变化，并针对变化分析相应产生的风险。最后采用案例分析法，分别分析采用FOB和CIF贸易术语进行国际贸易过程中在风险和费用转移点、港口选择、资信审查、结算方式等方面存在的风险，再结合实际，有针对性地提出相应的风险防范措施：FOB贸易术语条件下：投保陆运保险；对买方和货代公司的资信进行严格地审查；减小船货衔接问题产生的风险；提高信用证结算的重视程度。
CIF贸易术语条件下：深入理解术语，充分履行合同；增强成本控制意识及汇率风险意识；对买方的资信状况进行严格调查和管理；加强合同管理，防止工作疏忽。
关键词：《Incoterms®2010》；FOB；CIF；新变化；风险防范
ABSTRACT:As China's reform and opening deepening,the proportion of foreign trade in our national economy becomes more and more important.In the practice of international trade, FOB and CIF are the two most commonly used trade terms in the process of international trade.And many trade frictions and accidents happened under these two kinds of trade terms.So the risk aversion research for these two kinds of trade terms is very necessary.
This paper will firstly introduce international rules for the interpretation of international trade,and then compare the two version of Incoterms to show the difference between them in tabular form.Step by step,I will analyze the new changes and risks of FOB and CIF in the new Incoterms.Finally,I will find out the risks of FOB and CIF in risk&cost point,port selection,credit review and settlement.And then put forward some effective risk aversion steps as follows:
FOB:insurance for land transit;carry out a strict review of the buyer and freight forwarding company credit;decrease connection of cargo risk;attach great importance to the settlement of letters of credit.
CIF:understand trade terms deeply,perform the contract fully;strengthen the cost control consciousness and awareness of exchange rate risk;strict investigation and management of the credit of the buyer;strengthen the contract management to prevent careless work.
Keywords: 《Incoterms®2010》; FOB; CIF; New changes; Risk aversion
