论信用证单据不符对买卖双方权利义务的影响

由于信用证结算方式的特点，在现今的国际贸易活动中，大部分结算都是通过信用证方式完成的。但是，由于我国信用证实践的起步较晚，国内理论界和实务界存在很多对信用证结算方式的误解。本文从分析最高人民法院1996年的一则案例入手，结合英美法对信用证的理论和判例实践，对信用证项下卖方因提供了不符合信用证规定的单据从而遭到开证行拒付后，买卖双方的权利义务关系作一分析和评述。

On Rights and Obligations of the Contract Parties When the Discrepant

At present, a large proportion of international settlements is completed by letters of credit for their characteristics. But, because of the late development of LC, there are some distortions about them theoretically and practically in our country. Through analysis of a case of Chinese Supreme Court in 1996 and theories as well as cases of Common Law on LC, this article elaborates on the relationship between the contract parties after the issuing hank dishonored the discrepant documents that the seller presented in international trade.