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信用证是一家银行(开证行)按照其客户(开证申请人)的要求和指示,或自己主动向另一方(受益人)所签发的一种书面约定。信用证的产生,本身就是因为异地异国间的贸易中存在着欺诈的可能性。由于信用证交易的复杂性以及信用证制度本身只关注单证相符而不去考虑其它因数的特点,导致信用证欺诈的频繁发生。信用证欺诈破坏了正常的国际贸易秩序,对世界各国的对外贸易造成了严重的损害。因此研究信用证欺诈问题有很大的实践意义。对于信用证的欺诈方式和防范措施的认知,对于防范信用证欺诈至关重要。
A letter of credit is a bank (issuing bank) in accordance with its clients (issuing applicant) requirements and instructions, or take the initiative to the other party (beneficiary) issued a written agreement. The production of a letter of credit itself is due to the possibility of fraud in the trade between different countries. Because of the complexity of the credit transaction and credit system itself only concerned with the document does not consider the characteristics of other factors, leading to frequent occurrence of credit fraud. Frauds of credit violated the normal order of international trade and caused serious damage to the foreign trade of all countries in the world. Therefore, research on the issue of credit fraud is of great practical significance. For the letter of credit fraud and prevention measures awareness, for the prevention of fraud credit is essential.