信托收据和进口押汇风险及其防范

进口押汇与信托收据产生于英美国家的商业习惯和银行信用证实务，主要解决信用证贸易融资问题，早已获得英美国家相关的立法与判例的支持。我国各商业银行在信用证业务中也相继借鉴开设了该项业务。但目前我国没有关于进口押汇与信托收据的法律、法规，也没有完整的司法解释，最高法院也未公布过指导性的判例。随着银行信用证业务的进一步发展，进口押汇与信托收据中存在的法律风险日益凸现。文章从法律角度对进口押汇与信托收据业务中存在的风险进行系统分析，并提出了相应的防范对策。

The Relief on Risks Existing in Business of Advance against Inward Bill and Trust Receipt

The advance against inward bill and trust receipt applied in the field of the bank＇ s credit trade financing came from the customs and practice on commerce and L/C in America and England, and the related law and cases had been made in those countries many years ago. All commercial banks in China have offered the business on the advance against inward bill and trust receipt by using the experience of other countries＇ banks for reference, but the law and regulations on them have not been made by now. With the further development of bank＇s credit transactions, more and more risks happen because of the lack of law and regulations. This paper attempt to give a systematic analysis in the side of law on the risks existing in the business of advance against inward bill and trust receipt, and at the same time out forward corresponding countermeasures.