1、摘 要 随着贸易全球化进程的进一步加深，我国许多企业也纷纷加入了国际贸易的 行列。这在给我国经济带来勃勃生机的同时也给企业带来了丰厚的利润。但由于 对国际贸易术语的认识偏差导致在实践中出现了许多失误， 致使企业承担了本不 必承担的责任，给国家带来了不应有的巨大损失，严重影响了我国对外贸易的发 展和壮大。 在我国对外贸易业务中，频繁使用的贸易术语主要是装运港交货的 FOB 和 CIF 这两种。虽然二者都是以船舷为界转移风险，但是在实际业务中出口方的风 险并不相同。在出口业务中，作为卖方根据交易的具体情况、慎重选择适当的贸 易术语，对于防范出口风险、提高经济效益是十分必要的。 总体来说，在我国的出
2、口业务中采用 CIF 术语成交要比采用 FOB 有利。 关键词：出口业务 FOB CIF II The selection and application of FOB and CIF in export enterprises Abstract With the further development of the globalization of trade,many enterprises have begun international trade businesses in our country.It contributes a lot to the domestic econom
3、y as well as huge profits to enterprises themselves.But inadequate understandings of international trade terms lead to a great loss to the country and enterprises，and has affected the development of foreign trade seriously. Trade terms frequently used are mainly FOB and CIF in our export businesses.
4、Exporters risks are different in actual businesses though the two terms both have the side of the ship as a boundary to transfer risks.Its very necessary as the exporters to select appropriate terms according to the actual situation of businesses to avoid risks of export and increase economic profits. Generally speaking，its more favorable to select CIF than FOB in our export businesses. Keywords: Export Business FOB CIF III 目 录 一、引言
