保函是否具有独立性,法院一般通过两个维度加以审查:一是保函是否有见索即付的意思表示,二是保函是否“涉外”。随着我国面临的涉外独立保函法律纠纷事件的增多,银行在处理涉外保函索赔业务的过程中,有时难以避免地卷入基础交易当事人的法律纠纷。因此,有必要对当前司法审判机关如何认识保函和如何处理涉外保函索赔纠纷的现状加以分析和 Whether the guarantee is independent or not, the court generally examines the two dimensions. First, it means whether the guarantee has the right to seek a solution, and second, whether the guarantee is “foreign-related.” With the increasing number of legal disputes involving foreign independent guarantees in our country, banks are sometimes inevitably involved in the legal disputes of the parties to the underlying transactions in the process of handling claims for foreign-related bond. Therefore, it is necessary to analyze how the current judicial adjudication organs recognize the letter of guarantee and how to deal with the current situation of the dispute over claims for foreign-related guarantees