从信用证概念出发,对信用证从法律性质和用途上进行解读,指出信用证的核心本质,而后从外汇风险、国家风险两方面对信用证交易的风险进行梳理,最后从进口商、开证行资信审核以及信用证单据审核方面阐述了信用证交易风险的管控。 From the concept of letter of credit, the letter of credit from the legal nature and purpose of interpretation, pointing out the core nature of the letter of credit, and then from the foreign exchange risks, the risk of the country risk credit card transactions sorted out, and finally from the importer, Bank credit audit and L / C document audit described the risk control of credit transactions.