银行国际结算业务要跳出单纯的单证相符的观念,站在法律的高度审视业务是否合法合规。信用证的独立抽象性原则是信用证制度的灵魂。按照这一原则,信用证虽然源于基础交易合同,但是却独立于基础交易合同;开证行的付款责任基于单据相符,而不是货物合格。因此,银行的职责就是审核单据一致性,而无需关注基础交易。 Bank international settlement business to jump out of the simple concept of correspondence documents, standing at the height of the law to examine whether the business is legal compliance. The principle of independence and abstraction of letters of credit is the soul of the credit system. According to this principle, although the letter of credit originated from the basic transaction contract, it is independent of the basic transaction contract. The issuing bank’s payment responsibility is based on the document, not the goods. Therefore, the bank’s job is to verify the consistency of the documents without having to pay attention to the underlying transactions.