信用证结算是国际贸易中被广泛采用的一种结算方式。由于它构成了银行有条件的书面付款承诺，银行信用介入其中，使得这种结算方式对于贸易双方更具安全性和保障性。但另～方面，一些不法分子亦利用信用证业务银行只管单据，不管货物及合同等特点，伺机诈骗，且有愈演愈烈的趋 Credit settlement is a widely used settlement method in international trade. As it constitutes a bank’s conditional written payment commitment, bank credit is intervened, making this settlement method more secure and affordable for both parties to the trade. But on the other side, some criminals also use the letter of credit business to control only the documents, regardless of the characteristics of the goods and the contract, waiting for opportunities to defraud, and there is a growing trend.