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文章结合当前进口押汇的有关理论研究和实务操作中的具体做法,阐述并分析了进口押汇的不同观点,并结合相关法律对银行和开证申请人之间订立的信托收据做进一步论述,最后指出银行和立法机关为防范风险的发生所应该采取的积极措施。
Based on the relevant theoretical research and practical practices in the current imported bill, this paper elaborates and analyzes the different views of the imported bills and further discusses the trust receipts concluded between the banks and the applicant for the issuance of the certificates in accordance with the relevant laws. Finally, it points out the positive measures banks and legislatures should take to prevent the occurrence of the risks.