在市场经济的发展过程中，商业银行缩短7企业交往的时空距离，为经济合同顺利履行提供了方便。在诸多银行业务中，结算中的电汇是一种重要、快捷的汇兑方式，也是当事人履行其合同义务的一种手段。银行能否及时、准确地将当事人所办理电汇的款项汇入指定帐户，往往成为台同双方 In the process of developing market economy, commercial banks shortened the space-time distance between enterprises and facilitated the smooth implementation of economic contracts. In many banking operations, wire transfer in settlement is an important and expeditious remittance method and a means by which parties fulfill their contractual obligations. Whether the bank can timely and accurately remit the money transferred by the parties to the designated account often becomes the basis for both the Taiwan and Taiwan parties