信用证是目前国际贸易中最主要、最常用的一种结算方式,是由银行依照客户的要求和指示开立的有条件的承诺付款的书面文件。虽说信用证能为买卖双方带来很多便捷,但是其自身也隐藏着很多问题。本文通过介绍信用证欺诈例外原则和相关法律法规,以期为有效遏制信用证欺诈现象,维护国际贸易秩序有所助益。 The letter of credit is the most important and the most commonly used settlement method in international trade. It is a written document of the conditional promised payment opened by the bank according to the requirements and instructions of the client. Although the letter of credit can bring a lot of convenience for both buyers and sellers, but also its own hidden a lot of problems. This article introduces the principle of fraud exception and relevant laws and regulations of the letter of credit, with a view to helping to curb the fraud of letters of credit and safeguard the order of international trade.