中文摘要信用证是国际贸易中重要的信用结算工具，我国在加入 WTO 之后更是无可避开地要使用到信用证，从而信用证在我国国际贸易支付中约占 80%。因此长期以来，信用证被视为一种最稳妥的支付方式，继而使人们放松了对其风险的防范。但实践中信用证的风险却确实存在着，在我国每年的出口贸易中由于信用证风险而产生的损失为数不少。可是近年来我国出口企业因使用信用证不慎受到了巨大损失，同时，由于信用证的支付方式的内在缺陷及有关不法当事人位于不同国家和地区及贪利心理等原因，使信用证的支付方式风险加大，从而产生了种种的信用证欺诈行为。针对这种情况，本文通过阐述信用证的特征，及根据中国外贸行业的实例，揭示出出口商在采纳信用证结算时所面临的种种风险，还分析了这些风险所带来的严重后果，而且对出口贸易中各个环节所存在的风险也进行了较系统的归纳并得出了相应的防范对策。关键字：信用证，风险，对策AbstractLetter of credit is the important instrument of credit settlements in international trade, after China's entry into the WTO it is inevitable to use it. Thus the use of letter of credit in China's international trade payments is about 80%. As long as credit is one of the most secure method of payment, and then make people relax their risks. But in practice the risk of credit do exist in China's export trade every year due to credit losses arising from a large number of risks. But in recent years by the use of letters of credit of Chinese export inadvertently by the huge loss, at the same time, due to inherent defects and method of payment of the credit-related corruption illegal parties in different countries and regions and facilitate psychological reasons, payment of the credit risk increased, resulting in a variety of credit fraud. For this situation, this paper describes the characteristics of the credit, and in accordance with examples of China's foreign trade sector, exporters revealed when using letter of credit faced risk, bu...
