【摘要】 对外工程市场中独立保函的使用引起了法律规则的变化，我国也相应地出台司法解释以解决独立保函的争议。我国独立保函规则体系在定义、限制、保函欺诈认定等方面与其他国家法律、国际惯例等有不同之处，使涉外保函争议适用法律会产生冲突的结果，出现这一问题的根本原因在于担保法律基础理论和司法管辖权的独立性。为了解决这一问题，我国应统筹推进国内与涉外法治的协调发展，在遵循独立保函市场规则生成的法理基础上，不应放弃对该类案件的司法管辖权，应进一步完善关于独立保函的实体性规则。参与独立保函的我国各类主体也应采取一定的措施积极地防范工程建设的法律风险。更多还原

【Abstract】 The emergence of independent letter of guarantee in the foreign engineering market has caused the change of legal rules, and our country has correspondingly introduced judicial interpretation to solve the disputes involving independent letter of guarantee. China’s independent letter of guarantee rule system is different from other countries’ law system and international practices of the definition, restriction, identification of letter of guarantee fraud, etc., which leads to conflicts in the application of law to foreign-related letter of guarantee disputes. The fundamental reason of this problem lies in the jurisprudence of independence of guarantee and jurisdiction. In order to solve these issues, China should promote the coordinated development of domestic and foreign rule of law as a whole. On the basis of following the legal theory of the generation of general market rules of independent guarantee, it should not give up jurisdiction over such kinds of cases and further improve the substantive rules of independent guarantee. All kinds of subjects who are participating in the activities of independent guarantee should also take certain measures to actively prevent the legal risks of international construction project.更多还原