跟单信用证是开证行对受益人有条件的付款承诺,只要受益人提交的单据满足信用证规定的条件,开证行就要承担第一性的付款责任。信用证交易恪守独立抽象性原则(The Principle of Abstraction and Inde-pendence)和严格相符原则(The Rule of Strict Compli-ance)。银行只看单据不管贸易,只要单据与信用证表面严格相符,单据与单据之间表面严格相符,银行就承担付款责任。信用证这种独特的交易方式和信誉保证一方面便利了国际贸易的发展,促进了买卖双方交易的进行,但另一方面又为不法商人的欺诈提供了方便之门。随着信用证交易的发展,信用证欺诈案件呈现上升趋势。此时若仍教条地、不折不扣地坚持独立抽象性原则和严格相符原则,则有违商业交往的诚信 Documentary letter of credit with the issuing bank conditional payment commitment to beneficiaries, as long as the beneficiary documents submitted to meet the conditions provided for in the letter of credit, the issuing bank will bear the primary responsibility for payment. The letter of credit abides by the Principle of Abstraction and Independence and The Rule of Strict Compli- ance. Bank only look at documents Regardless of the trade, as long as the surface of the documents and letters of credit strictly in line with the strict accordance between the documents and documents the surface, the bank assumes the payment responsibility. This unique form of credit and credit guarantee, on the one hand, has facilitated the development of international trade and has facilitated the trade between buyers and sellers. On the other hand, it has provided a convenient door for the fraud of unscrupulous merchants. With the development of letter of credit transactions, credit fraud cases showed an upward trend. At this point if still dogma, without exception, adhere to the principle of independent abstract and strictly consistent with the principle of contrary to the integrity of business contacts