近年来，国内有些商业银行分支机构对进口远期信用证业务缺乏规范管理和风险控制，一些企业乃至不法分子利用远期信用证从事无真实贸易背景的假进口开证、真融资骗汇活动的事件时有发生，这种情况应当引起我们的高度重视。一、进口远期信用证业务的特点进口远期信用证业务... In recent years, some domestic branches of commercial banks lacked normative management and risk control over the import of forward-looking credit business. Some enterprises and even unscrupulous elements engage in fake import declaration with no real trade background using forward letters of credit. Events happen from time to time, this situation should arouse our attention. First, the characteristics of the long-term import letter of credit business import long-term credit business ...