对外保函是商业银行服务企业“走出去”的最基础业务,所以银行应对其所开立的保函有较为全面的风险认识。在国家鼓励企业“走出去”政策的推动下,越来越多的企业将国外市场拓展作为自身业务发展的蓝海。其中的跨境交易发展迅猛,对外保函随之成为商业银行服务企业“走出去”的最基础业务。银行应对其所开立的保函有较为全面的风险认识,一方面要发挥自身专业水平,帮助企业揭示业务中可能存在的风险点,让企业提前做好风险预警并及时采取相应的风险缓释手段,以规避风险;另一方面还要综合权衡 Foreign guarantee is the most basic business of “going out” of commercial bank service enterprises, so banks should have a more comprehensive risk understanding of the guarantee letter they have opened. Driven by the policy of encouraging enterprises to “go global”, more and more enterprises regard the development of foreign markets as the blue ocean for their own business development. Among them, the cross-border transactions have been developing rapidly. As a result, the foreign guarantee has become the most basic business of commercial bank service enterprises. Banks should have a more comprehensive risk understanding of the bonds they hold. On the one hand, they should give full play to their professional level to help enterprises reveal risks that may exist in their businesses and allow them to make early warning of risks and timely take appropriate risk mitigation measures , In order to avoid the risk; on the other hand but also comprehensive trade-offs