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 。 [关键词] 国内信用证 ; 商业信用; 贸易结算; 银行中间业务 [中图分类号] F752 [ 文献标识码] A [文章编号] 1008—7362(2005)03—0081—02 D om es tic L etter of C redit in C hina :Str u ctur e and F un ction SO NG L iang —hua ,SH E N G uang —l ang ( School of Finance & Banking , Renmin University of China,Be in g 100872 , Ch i na) A hst :Compared with t h ose traditional domestic payment instruments .t h e advantages of domest i c l e tter of C~ dit are tmique in terms, of technique ,f l exi bili t y and risk contro1.T his p a per iTlak es a comparative analysis of t h e structure a n d funct i on of t h e domestic l e tter of C~ ti t in a n attempt to provide incent i ves for all deal ers in transact i on to adopt domestic L / C ,and e s p e cially f o r bank innov at i on . K ey W ords:Domest i c Letter of Credit ;commercial credi t;trade se ttlement;bank intermediate busi ness 信用证被誉为“ 国际贸易的血液” , 它在国际上 已经被广泛使用 , 现 日益成 为我国商业银行重点发 展的中间业务之一。