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当代信用证结算的审单原则,通常要求单证“严格一致”。在具体的银行结算业务和外贸出口实践中,“严格一致”是不是唯一的审单原则?在理论上对这一问题进行深入的探讨,对国内商业银行和外贸企业在入世后积极主动地规避国际结算风险、保障收汇安全有着不言而喻的实际意义。
The current trial of letters of credit settlement single principle, usually require the document “strict consistency.” In the practice of bank settlement business and foreign trade export, is “strict consistency” the sole principle of trial of a single document? In theory, this issue is discussed in depth, and the domestic commercial banks and foreign trade enterprises are proactively circumvented after their accession to the WTO International settlement of risks, to protect the security of exchange earnings has a self-evident practical significance.