信用证审核实证研究

Study of Evidence Examination of Letters of Credit

信用证是纯单据买卖,信用证的审核对于合同的顺利履行以及安全收汇至关重要。文章就信用证的审核从审核内容、审证记录和预防措施三个方面进行了实证研究,提出了应注意的有关事项及相应的解决方法。

Letters of credit are document trade, the examination of them is essential to the smooth fulfillment of contracts and safe foreign exchange earnings. This article studies the examination of L/C from three respects as examination contents, examination records and precautions and proposes some measures.