国际贸易中信用证欺诈的成因及防范

辽宁省高等教育自学考试 国际经济法专业(本科段)

毕 业 设 计 (论 文)

设计题目:国际贸易中信用证欺诈的成因及防范

助学单位 沈阳大学

姓 名 赵玲

准考证号

指导教师 陈秋红

2011年9月25日

摘 要

信用证已成为国际金融和贸易领域广泛采用的重要支付手段。信用证虽然

有银行信用作为卖方收汇的保证，但它不能与规避风险划等号。由于信用证的核心原则——独立抽象性原则其局限性，易被国际贸易中的欺诈者所利用。近年来，国际贸易中的信用证欺诈案件频发，信用证欺诈案件涉及的数额越来越巨大，这使有关进出口当事人的利益受到了极大的损害，也就扰乱了正常的贸易秩序。在我国，随着对外贸易的逐年递增，有关信用证的司法案例也在不断增加。

对于信用证欺诈的形式、种类和成因的研究，对在实务中如何防范信用证欺诈起着积极的作用。在信用证业务的开展中应当严格遵循信用证的交易原则，与此同时应采取事先预防措施，遏制信用证欺诈的发生，本文对信用证欺诈的成因及防范措施进行了一个初步的探讨，希望对有关信用证欺诈在国内的救济有所裨益。

关键词：信用证；欺诈；成因；防范

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Abstract

The l/c has become the international financial and trade fields of widely adopted by the important means of payment. Although there are bank credit as the l/c the seller control the guarantee, but it can't and avoid risk equal. As the l/c is the core principle of independent abstraction-the limitation of the principles of international trade, and are vulnerable to fraud to use. In recent years, international trade of credit fraud cases occur frequently, and the amount of the l/c fraud case involving more and more large, this makes the import and export of the interest is great harm, it disturbs the normal trade order. In our country, with foreign trade year by year, the relevant l/c judicial cases has also increased.

For the form of credit fraud and the types and causes of the study, in practice how to prevent fraud played a positive role. The development of the business in the l/c should be strictly follow the letter of credit to trade principle, at the same time should take preventive measures, stop the advance of fraud happened to credit fraud, in this paper, the cause of formation and protection measures are a preliminary study, and I hope to the relevant l/c fraud in domestic relief beneficial. Keywords: The l/c; Fraud; Cause; Prevent

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