信用证,是国际贸易结算中占主导地位的一种支付方式,它把商业信用转变成银行信用,保障了交易的正常进行。但是,由于信用证交易具有的独立抽象原则,也使得不法商人有机可乘,大行欺诈之能,造成外贸企业在信用证结算方式下面临的风险也层出不穷。本文将从经贸实务角度分析外贸企业 The letter of credit, which is the dominant form of payment in international trade settlement, transforms commercial credit into bank credit and guarantees the normal operation of the transaction. However, due to the independence and abstraction principle of credit transactions, unscrupulous traders also make it easy for them to take advantage of the frauds of big banks. As a result, foreign trade enterprises also face an endless stream of risks under the letter of credit settlement. This article will analyze foreign trade enterprises from the perspective of economic and trade practices