信用证结算是我国对外贸易中被广泛使用的银行信用结算方式,一直被认为是较为安全的国际结算工具,但在实践中,以信用证结汇面临诸多风险。本文根据国际商会对信用证相关规定,研究了信用证结算方式下出口商风险形成的原因,分析了风险的种类及表现,并针对性的提出有效防范措施。 Settlement of letters of credit is a widely used method of bank credit settlement in China’s foreign trade and has always been considered as a relatively safe international settlement instrument. However, in practice, there are many risks associated with the settlement of foreign exchange by letter of credit. Based on the relevant provisions of the International Chamber of Commerce on letters of credit, this paper studies the reasons for the formation of exporters’ risk under the letter of credit settlement method, analyzes the types and manifestations of risks, and puts forward effective preventive measures in a targeted manner.