试述进口押汇有关法律问题与风险防范

The Legal Issues and the Risk Prevention of the Import Documentary Bill

文章结合当前进口押汇的有关理论研究和实务操作中的具体做法,阐述并分析了进口押汇的不同观点,并结合相关法律对银行和开证申请人之间订立的信托收据做进一步论述,最后指出银行和立法机关为防范风险的发生所应该采取的积极措施。

This paper analyzes the different viewpoints on the import documentary bill according to the current research and the practical modes of operation. Then, it focuses the discussion on the trust receipt concluded between the banks and the applicants through relating to the relevant laws. At last, the paper indicates that the bank and the legislature must take active measure to prevent the various ventures from happening.