论文部分内容阅读
信用证是随着国际贸易的发展而产生和发展起来的，由于它在原有商业信用的基础上加上了银行信用，因而已成为现时使用最为广泛的国际贸易结算方式。但由于信用证内在交易的基本原则所固有的理论缺陷，加之国际范围内反信用证欺诈的合作程度不高以及信用证欺诈的风险小、成本少
The letter of credit was created and developed along with the development of international trade. Since it added bank credit to the existing commercial credits, it has become the most widely used settlement method for international trade. However, due to the theoretical flaws inherent in the basic principles of the internal transaction of the L / C, as well as the low level of cooperation in the international scope of the L / C fraud and the low risk of the L / C fraud,