信用证作为国际贸易支付领域一项成熟的商业制度,从其产生至今,一直在该领域发挥着不可替代的作用。由于信用证自身存在的理论上的缺陷造成了近年来信用证诈骗案件的不断发生。本文比较几种典型的信用证风险,从而避免操作中产生的风险,从而使这种工具能更好地为我国的贸易发展而服务。 As a mature commercial system in the field of payment for international trade, L / C has played an irreplaceable role in this field. Due to the theoretical flaws of the L / C itself, there have been many cases of credit fraud in recent years. This article compares several typical letters of credit risk to avoid the risks arising from the operation, so that this tool can better serve our country’s trade development.