A study on the relation between Open Account Payment and TSU/BPO transaction and the problems and the way of reform measures in practical business

국문 초록 (Abstract)

I.C.C와 SWIFT는 서로 협조하여 신용장거래에 의한 지불방법을 대체할 수 있는 획기적인 무역결제방법을 개발하기로 노력하였다. 그 결과 무역거래 서류의 제시에 의한 대금지급보다는 거래정보를 국제 표준문서인 ISO20022TSMT로 교환하여 제시하고 그러한 거래정보가 중앙전산기관인 TMA(거래정보교환시설)에 설정된 기초자료와 일치할 경우에 즉시 대금을 지급
하기로 하는 채무은행의 지급확약(BPO)를 발행하도록 하였고 그에 관한 국제통일규칙인 URBPO도 제정하여 공포하였다. 이에 따라서 무역대금지급방식이 수출자에게 직접 금융을 제공하는 Open Account 방식에 의한 공급자금융의 방식으로 변화되고 있다. 우리는 이에 맞추어 BPO방식의 결제에 따른 Open Account 방식 금융의 내용과 그 실행에 따른 문제점에 대해서 필요한 연구를 추진하고 그 개선방향을 제시하고자 본 연구를 추진하게 되었다.

다국어 초록 (Multilingual Abstract)

Purpose : Recently SWIFT and I.C.C promised to cooperate as partnership to develop the new payment instrument, BPO payment method, This new payment instrument, I.C.C BPO System will make the physical supply chain finance increased efficiently. Therefor in this study, the key differences among Open Account Payment L/C transaction and
TSU/BPO were investigated and the way of reform measures in Open Account Finance by BPO solution was tried to be presented.
Research, design, data, mythology : This paper reviewed and analysed URBPO 2013, I.C.C and UCP600, eUCP version 1.1 and relevant articles and an the Open Account finance in local and foreign magasines was investigated and checked, which was introduced in DC Insight I.C.C from 2012 to 2015.
Result : As the results of above mentioned study, the Open Account Payment and Finance has not yet introduced and practiced in our country, but in the future, to deal with this new payment system in our country, many ways of reform measures in our country’s regulations will be followed.
Conclusions : The Open Account Finance originally was prevalent in Europe and developed countries, but in our country this new system has now been unfamiliar to us, We think in nearfure, this Open Account Finance will be increased all over the world, therefor more studies and attentions to this new system should be needed.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 선행 연구분석
• Ⅲ. Open Account Payment와 TSU/BPO
• Ⅳ. BPO에 의한 Open Account 금융의 국내실행상 문제점 및 개선방안
• Ⅴ. 결론
• 참고문헌