随着我国经济体制改革的不断深化,对外开放和经济贸易愈来愈活跃,在国际贸易中使用信任证结算方式也日益频繁。虽然信用证是银行有条件付款的书面承诺,并规定了单证相符、单单一致的付款条件,但是由于信用证适用领域的跨国性及银行审单时惯用的与基础贸易分离的书面形式上的认证,一些不法分子利用信用证进行诈骗的现象时有发生。目前信用证交 With the continuous deepening of China’s economic system reform, opening up and economic trade are becoming more and more active. The use of trust settlement methods in international trade has also become increasingly frequent. Although the letter of credit is a written undertaking of the bank’s conditional payment and stipulates the conformity of the document and the unanimous payment terms, it is due to the cross-border nature of the area of ​​application of the letter of credit and the separation of the written form of the basic trade from that used in the bank’s examination of documents. Certification, some criminals using letters of credit fraud phenomenon occurs from time to time. Current letter of credit