Abstract:Letter of credit plays an important role in international trade. However, there is increasing risks involved therein. Starting from introduction of the definition, the procedure and characteristics of the L/C, this thesis gives details of various risks both seller and buyer involved in a contract of international trade may encounter, accompanied with respective proper preventive measures should be taken.

Key Words: Letter of Credit, Risks, Preventions

中文摘要:信用证在国际贸易中发挥着重要的作用，然而，它本身也存在着风险。本文通过对信用证涵义，流程及其特点等方面分析，兼从国际结算及外贸运输实务角度探讨国际贸易中买，卖双方使用信用证的风险及各自应采取的防范对策。

关键字：信用证，风险，防范