我国国内信用证结构及功能分析

Domestic Letter of Credit in China: Structure and Function

与传统的国内贸易结算方式相比,国内信用证在技术含量、灵活性、风险控制等方面具有独特的优势。文章比较分析了国内信用证的结构和功能,以期为交易各方采用国内信用证特别是银行创新提供激励。

Compared with those traditional domestic payment instruments, the advantages of domestic Letter of Credit are unique in terms of technique, flexibility and risk control. This paper makes a comparative analysis of the structure and function of the domestic Letter of Credit in an attempt to provide incentives for all dealers in transaction to adopt domestic L/C, and especially for bank innovation.