Abstract: The letter of credit (L/C),honored the life blood of international business, is the most extensive and safest payment instrument in international trade payment system, it is bank credit instead of commercial credit, undertaking to pay the seller, representing a less risk of a trade settlement. But at present a special clause - soft clause - in letter of credit exists, and the function of bank guarantee is weakened greatly, for the soft clause is often exploited by illegal import merchants as a means and tool of fraud, breach of contract and dishonor, causing credit users huge economic losses. Based on the basic theory of letter of credit, this article analyses the nature, types, reasons of soft clause and finally puts forward the prevention and precaution of soft clause risk. 

Key words: Letter of credit, soft clause, risk, precaution

摘要：在当今国际贸易支付体系中，信用证是使用最广泛、最安全的一种支付方式，被称为“国际商业的生命血液”，它是以银行信用代替商业信用对卖方承担付款的责任，属于风险较小的一种贸易结算方式。但是目前信用证中的一种特别条款即信用证软条款的存在却将这种银行担保的作用大大削弱，由于信用证中的软条款常被不法进口商人用做欺诈、违约、拒付的手段和工具,使信用证的使用者蒙受了巨大的经济损失。本文从信用证的基本理论出发，对软条款性质、类型，产生原因进行阐述和分析，最后针对性地提出了软条款的风险防范及救济措施。

关键词:信用证；软条款；风险；防范