信用证是国际贸易中常用的一种支付和融资工具,但其法律性质一直存在争议而在实践中导致了一些问题。本文结合我国合同法理论讨论信用证的法律性质,论证了信用证具有合同的本质要素,属于我国民法上的合同;其合同的成立不同于一般的要约承诺规则;信用证是一种特殊的合同。 L / C is a common payment and financing tool in international trade. However, its legal nature has been controversial and led to some problems in practice. This paper discusses the legal nature of the L / C with the theory of contract law in our country, and demonstrates that the L / C has the essential elements of the contract and belongs to the civil law contract in our country. The establishment of the contract is different from the general rules of the contract promise. The L / C is a special contract .