我国独立担保体系的构建——以备用信用证为代表  

Construction of Independent Guarantee System in China--Standby Letter of Credit as a Representative

作　　者：宋歌 SONG Ge(Datong Intermediate People’s Court,Datong Shanxi 037000,China)

机构地区：[1]山西省大同市中级人民法院,山西大同037000

出　　处：《山西省政法管理干部学院学报》2022年第2期60-63,共4页Journal of Shanxi Politics and Law Institute for Administrators

摘　　要：目前法律界均着眼于备用信用证的独立性,但在相当程度上漠视了其担保性。除欺诈索赔之外,备用信用证也被上市公司用于绕开公司财务管理的强制性规定,成为转移资产和逃避债务的手段。文章从信用证的担保性入手,根据实际案例分析备用信用证在公司管理中的债务逃避问题,并探索我国民法典体系下独立担保体系的建立以及其约束机制。At present,the legal circle focuses on the independence of standby letter of credit,but ignores its guarantee to a considerable extent.In addition to fraudulent claims,standby letters of credit have also been used by listed companies to circumvent mandatory rules on corporate financial management as a means of transferring assets and avoiding debts.This paper starts with the guarantee of letter of credit,analyzes the debt evasion of standby letter of credit in company management according to the actual case,and explores the establishment of independent guarantee system and its constraint mechanism under the Civil Code system of our country.

关 键 词：备用信用证 独立担保 民法典担保体系 

分 类 号：DF521[政治法律—民商法学]