Abstract There is a paucity of research on Incoterms®. The article reviews the evolution of Incoterms®, the current state of research and use of Incoterms®, and sets the foundation for future research. Incoterms® are the globally accepted terms in a contract of sale that define the obligations, costs, and risks, that the buyers’ and sellers’ organizations must undertake. The authors classify currently published research into four categories: Incoterms® focused on a country; the comparison between the different versions of Incoterms®; Incoterms® in trade and legal issues; and understanding of Incoterms®. There is no depth of research published on the use of Incoterms® in trade agreements between buyer and sellers, in the implications for the supply chains of both buyer and seller, on the choice of the Incoterm®, nor in the conflict with other legal systems and commercial codes. Further, there is substantial confusion in the industry about Incoterms® and when and how to apply them in practice.

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Incoterm® 研究现状

摘要 对 Incoterms® 的研究很少。本文回顾了 Incoterms® 的演变、Incoterms® 的研究和使用现状，并为未来的研究奠定了基础。Incoterms® 是全球公认的销售合同条款，定义了买方和卖方组织必须承担的义务、成本和风险。作者将当前发表的研究分为四类： Incoterms® 专注于一个国家；不同版本的 Incoterms® 之间的比较；贸易和法律问题中的 Incoterms®；和对 Incoterms® 的理解。没有关于在买卖双方的贸易协议中使用 Incoterms®、对买卖双方供应链的影响、Incoterm® 的选择发表深入研究，也不与其他法律制度和商法典发生冲突。此外，业界对 Incoterms® 以及何时以及如何在实践中应用它们存在很大的混淆。